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NON-CUSTOMISED SOFTWARE - COMPUTER

Rate

Standard rate

Remarks

Deemed supply of goods. However, where supplied via the internet then it is regarded as a supply of service liable also at the Standard rate.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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