Revenue information leaflets and guides on VAT
| Reference |
Title |
Latest Issue Date |
| Advertising Services |
Advertising Services |
June 2010 |
| Agriculture |
 VAT Issues for Milk Production Partnerships (VAT No. 1/04) (PDF, 396KB) |
October 2004 |
| Agricultural Services |
January 2010 |
| Alcohol Products |
VAT Treatment of Alcohol Products |
June 2012 |
| Auctioneering |
Auctioneering |
January 2010 |
| Bad Debts Relief |
Bad Debts Relief |
January 2010 |
| Business |
Transfer of Business |
January 2010 |
| Cash Registers |
Businesses that use a cash register or Electronic Point Of Sale (EPOS) system |
June 2010 |
| Charities |
Explanatory leaflet on Value-Added Tax in the case of Charities (PDF, 55KB) |
April 2009 |
| Claims and Payments |
VAT Claims and Payments |
May 2000 |
| Conferences |
Conferences - VAT Deductibility |
January 2010 |
| Construction Contractors |
Construction Services New Rules (PDF, 604KB) |
June 2008 |
| Reverse Charge (PDF, 199KB) |
June 2008 |
| Dances |
VAT treatment of Dances |
Decmeber 2012 |
| Deposits |
Changes to: Treatment for VAT purposes on forfeited deposits and cancellation charges (PDF, 50KB) |
September 2008 |
| Distance Sales |
Distance Sales in EU |
October 2008 |
| eServices |
eServices & Broadcasting |
January 2013 |
| Education and Vocational Training and Retraining Services |
Education and Vocational Training and Retraining Services |
July 2012 |
| Electricity |
 Electricity Market (MS Word, 70KB) |
October 2008 |
| EU |
EU Intra-Community Acquisitions |
January 2010 |
| EU Intra-Community Supplies |
October 2008 |
| Expression of Doubt |
Expression of Doubt |
October 2008 |
| Factoring |
Factoring and Invoice Discounting |
June 2009 |
| Farmers |
Farmers & Intra-EU Transactions |
May 2010 |
| Food and Drink |
Food and Drink |
January 2010 |
| Footwear |
Footwear |
January 2010 |
| Fourth Schedule Services |
Fourth Schedule Services |
December 2009 |
| Foreign Suppliers |
Foreign Suppliers Doing Business In Ireland |
October 2008 |
| Gifts |
Gifts and Promotional Items |
October 2008 |
| Golf |
Golf |
January 2010 |
| Goods and Services |
Goods and Services Sold Together |
January 2010 |
| Hire Purchase Transactions |
Hire Purchase Transactions |
January 2010 |
| Hiring |
VAT treatment of the
Hiring or Leasing of Means of Transport |
December 2012 |
| Historic Houses and Gardens |
VAT treatment of Entrance fees to Historic Houses and Gardens and certain other admissions to, and rights over, property |
August 2011 |
| Horticultural Retailers |
Horticultural Retailers |
January 2010 |
| Invoicing |
Invoicing
VAT Invoicing - New Rules as from 1 January 2013(PDF, 105KB) |
October 2008
November 2012 |
| Leasing |
VAT treatment of the
Hiring or Leasing of Means of Transport |
December 2012 |
| Liquidators & Receivers |
Liquidators & Receivers (PDF, 61KB) |
June 2009 |
| Medical Services |
Medical Services |
November 2011 |
| Moneys received basis of Accounting |
Moneys received basis of Accounting |
October 2008 |
| Motor Vehicles |
Deduction of VAT on certain cars (PDF, 81KB) |
February 2009 |
|
VAT and VRT on Transactions involving Motor Vehicles |
March 2011 |
| Photography |
Photography |
January 2010 |
| Place of Supply for Services |
New Intra-Community VAT Rules on Place of Supply for Services
VAT treatment of the right of admission to cultural, artistic, sporting, scientific, educational, entertainment, or similar events, and services ancillary to the admission. |
December 2009
September 2011 |
| Plant & Machinery |
Plant & Machinery |
January 2010 |
| Printing & Printed Matter |
Printing & Printed Matter |
January 2010 |
| Property |
VAT on Property Guide
|
September 2011 |
| VAT on Property - Summary and Checklist (PDF, 63KB) |
May 2008 |
| VAT on Property - Frequently Asked Questions |
December 2008 |
| VAT treatment of services connected with Immovable Property |
May 2012 |
| VAT on Property Multiplier |
October 2008 |
| Rate Change - 2012 |
Standard Rate Increase |
December 2011 |
| Rate Change - 2011 |
Rate change – 9% rate on certain goods and services with effect from 1 July 2011 |
June 2011 |
| Rate Change - 2010 |
Decrease in the standard rate of VAT from 21.5% to 21% from 1 January, 2010 |
December 2009 |
| Retail Export Scheme |
Tax-Free Shopping for Tourists |
July 2008 |
| Repayments To Unregistered Persons |
Repayments To Unregistered Persons |
June 2010 |
| Retailers Schemes |
Special Schemes for Retailers
|
January 2010 |
| Scrap Metal Scheme |
Scrap Metal Scheme |
April 2011 |
| Second-Hand Goods |
Margin scheme - Second-Hand Goods |
August 2010 |
| Section 56 - Zero rating |
Section 56 - Zero rating of Goods and Services |
November 2012 |
| Service Charge |
Service Charges in Hotels and Restaurants - Withdrawal of Concession |
January 2010 |
| Solicitors |
Solicitors |
August 2010 |
| Sports Facilities |
Sports Facilities |
January 2010 |
| State Procurement |
State Procurement |
January 2010 |
| Telecommunications |
VAT on Telecommunications Services - Information Leaflet No. 7/98 (PDF, 121KB) |
November 1998 |
| Theatrical and Musical Events |
VAT treatment of the promotion of and admission to live theatrical and musical events (including performances by non-established performers) |
December 2008 |
| Transport |
Goods Transport and Ancillary Services within the EU |
October 2008 |
| Travel Agent |
Travel Agent's Margin Scheme |
April 2012 |
| Veterinary Services |
Veterinary Services |
June 2010 |
