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Revenue eBrief No. 168/25

03 September 2025

Part 38-01-03b - Guidelines for VAT Registration

Tax and Duty Manual Part 38-01-03b - Guidelines for VAT Registration - has been updated as follows:

  • Section 3.4 - VAT registration application details
  • Section 3.4.4 - Turnover and registration thresholds
  • Section 10 - EU VAT SME scheme

Published: 03 September 2025 Print this page

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