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EMPLOYMENT AGENCIES

Rate

Standard rate

Remarks

Where wages are paid through an agency, VAT is chargeable on the full consideration, (salary, PRSI & agency fees).

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

Section: 46(1)(a)

Link to further information

Published: 24 April 2024 Print this page

 
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