VAT Treatment of eGaming Services (Gambling)
Revenue eBrief No. 112/22 VAT Treatment of eGaming Services The Tax and Duty Manual on the VAT Treatment of eGaming
Category: VAT
VAT – Postponed AccountingRevenue eBrief No. 109/22
VAT – Postponed Accounting The Tax and Duty Manual VAT – Postponed Accounting has been updated to provide clarity that it is
Not Registered for VAT
Transaction Type: Sales Invoice and Sales Credit Note Example: Window cleaning Required: Suppliers Name and address Customers Name and address
0% VAT Reverse Charge (Self-accounting) Construction
Transaction Type: Sales Invoice and Sales Credit Note Example: supply of construction work Required: Suppliers Name and address (you the
Exports to Non-EU countries
Transaction Type: Sales Invoice and Sales Credit Note Example: Metal Screw Washers Required: Suppliers Name and address Supplier’s (your business)
0% Section 56 Zero-rating of goods and services
Transaction Type: Sales Invoice and Sales Credit Note Example: Metal Screw Washers Required: Suppliers Name and address Supplier’s (your business)
0% EU Exports to EU VAT registered businesses
Transaction Type: Sales Invoice and Sales Credit Note Example: Office Furniture Required: Suppliers Name and address Supplier’s (your business) VAT
Exempt goods (no VAT charged)
Transaction Type: Sales Invoice and Sales Credit Note Example: Vocational training Required: Suppliers Name and address Suppliers (your business) VAT
0% Goods
Transaction Type: Sales Invoice and Sales Credit Note Example: Books Required: Suppliers Name and address Suppliers (your business) VAT Registration
Sales Invoicing at 0% (Zero percent)
Transaction Type: Sales Invoice and Sales Credit Note There are many ways that VAT can be charged at rate of
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