Irish Revenue has issued eBrief No. 113/2025 on new guidelines providing an overview of the EU VAT scheme for small businesses (SMEs) that applies from 1 January 2025.

---

Revenue eBrief No. 113/25 Overview of EU VAT SME Scheme

Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME) is a new Tax and Duty Manual that has been created, effective from 1 January 2025, on foot of S.…