24 March 2026
Tax and Duty Manual Updated - Schedule of Revenue Powers
Tax and Duty Manual Part 38-04-15, which contains a Schedule of Revenue Powers, has been updated.
The update to Paragraph 2 of the manual, which contains the Powers relating to the VAT Consolidation Act 2010 (VATCA), inserts a new paragraph on section 109A VATCA, which was introduced in Finance Act 2020.
This section grants Revenue the power to notify a taxable person who is not established in the EU that he/she is required to appoint a tax representative, who is established in the EU, as the person liable for the payment of tax due that arises in respect of that person making supplies in the State.