Revenue eBrief No. 059/26

24 March 2026

How to protect your business from becoming involved in VAT fraud

Tax and Duty Manual - How to protect your business from becoming involved in VAT fraud - has been updated as follows:

  • Section 2 - Updated guidance is provided in relation to examples of actions that can be taken in carrying out due diligence tests when establishing a trading relationship with a supplier or a customer.