Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 30, 02 July 2012

VAT treatment of Services connected with Immovable Property

Provisions in the VAT Directive and the VAT Consolidation Act 2010 provide that the place of supply of services connected with Immovable Property is where the property is located.

Details of the VAT treatment of these services, with analysis and examples, are contained in the VAT information Leaflet of May 2012 - VAT treatment of services connected with Immovable Property now available on the Revenue website at: Taxes & Duties – Value Added Tax - Leaflets.