Value-Added Tax Consolidation Act 2010
The Value-Added Tax Consolidation Act 2010 was signed into law at the end of November. The Act, which is Number 31 of 2010, will be available in due course on the Oireachtas website http://www.oireachtas.ie/parliament/. Revenue has advised that there are no difference between the VAT Consolidation Bill 2010, as amended in the Standing Joint Committee on Consolidation Bills and the final Act.
Revenue has published comprehensive Notes for Guidance which is available on their website at http://www.revenue.ie/en/practitioner/law/notes-guidance.html#vat