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Irish Revenue Provides Guidance on VAT Changes Resulting from Finance (No. 2) Act 2023

04 January 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 266/23 on the Finance (No. 2) Act 2023 - VAT Notes for Guidance, which are reproduced below. Revenue has also issued eBrief No. 001/24 on further specific guidance regarding the new VAT zero-rate for Electronic Publications, as well as updated guidance on: Supply and installation of solar panels Printing and printed matter Flat-rate scheme for farmers Sale of Live Animals by Auction (Mart) --- FINANCE (No. 2) Act 2023 VALUE-ADDED TAX NOTES FOR GUIDANCE 57. Interpretation (Part 3) This section defines the Principal Act as the Value-Added Tax Consolidation Act 2010 for the purposes...