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 52, 13th September 2008

VAT Treatment of Factoring and Invoice Discounting

The following link clarifies Revenue’s position on the VAT treatment of factoring and invoice discounting following the High Court judgment in the judicial review proceedings in the case of Hagemeyer Ireland plc and the Revenue Commissioners.