TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

European Union (Value-Added Tax) Regulations 2012 – Invoicing Rules

The above titled Regulations (S.I. 354 of 2012) transpose into Irish law Council Directive 2010/45/EU which amends Council Directive 2006/112/EC on the common system of value-added tax as regards the rules on invoicing. The Regulations amend sections 19, 37 and 66 of the Value-Added Tax Consolidation Act 2010 and come into operation on 1 January 2013.