VAT & Employees’ Pension Fund
Revenue eBrief No. 059/21 VAT & Employees’ Pension Fund Tax and Duty Manual VAT & Employees’ Pension Fund has been updated
Category: VAT
VAT – Postponed Accounting – Entries on VAT3 Return and VAT Return of Trading Details (RTD)
Revenue eBrief No. 050/21 VAT – Postponed Accounting – Entries on VAT3 Return and VAT Return of Trading Details (RTD)
VAT reverts back to 23% from 21% on Monday (1st March 2021)
https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx Other useful links I do not plan on extending the temporary reduction from 23% to 21% in the standard
Partial Recovery of VAT on Qualifying Passenger Motor Vehicles
Revenue eBrief No. 031/21 Partial Recovery of VAT on Qualifying Passenger Motor Vehicles The Tax and Duty Manual Partial Recovery
Temporary VAT measures relating to Covid-19
Revenue eBrief No. 010/21 Temporary VAT measures relating to Covid-19 The guidance note Temporary VAT Measures Relating to Covid-19 has been
Extension to filing date for revised VAT Return of Trading Details (RTD)
Revenue eBrief No. 008/21 Extension to filing date for revised VAT Return of Trading Details (RTD) The VAT Return of
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
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
