Section 56 Zero-rating of Goods and Services
Revenue eBrief No. 244/20 Section 56 Zero-rating of Goods and Services Tax and Duty manual – Section 56 Zero-rating of Goods
Category: VAT
Guidelines for VAT Registration – with Postponed Accounting
Revenue eBrief No. 237/20 Guidelines for VAT Registration – with Postponed Accounting Tax and Duty Manual Part 38-01-03b – Guidelines for
Finance Act 2020 – VAT Notes for Guidance
Revenue eBrief No. 234/20 Finance Act 2020 – VAT Notes for Guidance Value-Added Tax Notes for Guidance – Finance Act
VAT Treatment of Restaurant and Catering Services
Revenue eBrief No. 231/20 VAT Treatment of Restaurant and Catering Services The following new Tax and Duty Manuals have been
VAT – Postponed Accounting
Revenue eBrief No. 230/20 VAT – Postponed Accounting A new Tax and Duty Manual – VAT – Postponed Accounting –
VAT Treatment of Guest and Holiday Accommodation
Revenue eBrief No. 227/20 VAT Treatment of Guest and Holiday Accommodation A new Tax and Duty Manual – VAT treatment of
VAT eCommerce Rules – 1 July 2021
Revenue eBrief No. 208/20 VAT eCommerce Rules – 1 July 2021 The Tax and Duty Manual VAT eCommerce Rules – 1
VAT Treatment of the Hiring of Means of Transport
Revenue eBrief No. 206/20 VAT Treatment of the Hiring of Means of Transport The guidance in the Tax and Duty Manual
Customs Manual on Import VAT for goods imported from outside the EU
A Guide for Staff on Value Added Tax payable on goods imported fromoutside the European Union.
REMINDER: VAT rate for the hospitality and tourism sector will decrease from 13.5% to 9% from 1 November 2020
Revenue eBrief No. 197/20 30 October 2020 Budget 2021 – Changes to the Value Added Tax rates on the supply
