Notes for Guidance – VAT Directive Implementing Regulation
Revenue published Notes for Guidance http://www.revenue.ie/en/practitioner/law/notes-for-guidance/vat/index.html to provide practical guidance on the VAT Directive Implementing Regulation (Council Implementing Regulation (EU) No. 282/2011). This Regulation came into effect on 1 July 2011 and as it is a Council Regulation, it does not require transposition into Irish legislation.