Revenue eBrief No. 142/18

09 July 2018

Services connected with immovable property

A new Tax and Duty Manual - Services connected with immovable property - has been created. It contains practical examples of various transactions to clarify the VAT treatment of services connected with immovable property.

The Manual sets out the place of supply rules for services connected with immovable property in accordance with Council Implementing Regulation 282/2011/EU (as amended).