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Irish Revenue Issues New and Updated Guidance on VAT Treatment of Share Transactions and Trading Platforms and Stock Exchange Fees

12 December 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 298/24 and eBrief No. 299/24 on new and updated guidance regarding the VAT treatment of share transactions and trading platforms and stock exchange fees. --- Revenue eBrief No. 298/24 VAT treatment of share transactions and trading platforms A new Tax and Duty Manual VAT treatment of share transactions and trading platforms has been published to provide guidance on the VAT treatment of share transactions and trading platforms. --- Revenue eBrief No. 299/24 VAT treatment of stock exchange fees The Tax and Duty Manual (TDM) VAT Treatment of Stock Exchange Fees has been updated to...