Enhanced Reporting Requirements – VERY important
Where an employer makes a payment under one or more of the following categories, they are required to report details
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
Taxation of Part Time Lecturers/Teachers/Trainers
Revenue eBrief No. 103/22 Taxation of Part Time Lecturers/Teachers/Trainers Tax and Duty Manual Part 05-01-11 – Taxation of Part Time Lecturers/Teachers/Trainers – has
Compliance Intervention Framework
Revenue eBrief No. 099/22 Compliance Intervention Framework Revenue’s new Compliance Intervention Framework comes into effect on 1 May 2022 and
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
Bookkeepers Ireland 