Computer Software

Rate:

Standard
Click on this link for the current and historic VAT rates.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:

Section: 46(1)(a)



Order:

 

Remarks:

The supply of non-customised software is a supply of goods. However, where supplied via internet then regarded as supply of a service

Decision:

 

Reference:

 


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