Irish Revenue has published guidance regarding the electronic Professional Service Withholding Tax (ePSWT) solution that is planned to be introduced from 1 July 2021. PSWT generally applies at a rate of 20% on payments made by “accountable persons” to "specified persons" for certain professional services, including medical services, architectural services, engineering services, accountancy services, legal services, etc. Accountable persons include government departments, local authorities, authorized health insurers, and commercial and non-commercial semi-state bodies. The ePSWT solution will have impacts on both accountable and specified persons. The most important administrative change to the PSWT process in the ePSWT solution is the...