Value-Added Tax - Section 56 Zero-Rating of Goods and Services

Section 56 Value-Added Tax Consolidation Act 2010 provides for the zero-rating of supplies of qualifying goods and services to, and intra-Community acquisitions and imports from, outside the European Union by certain accountable persons. Prior to consolidation, this provision was contained in Section 13A Value-Added Tax Act 1972.

Applications for authorisation under Section 56 Value-Added Tax Consolidation Act 2010 should be made on Form VAT 56A, which can be downloaded on Revenue’s website at: Taxes & Duties – Value-Added Tax – VAT Forms.

Certificates will be issued on Form 56B, which will replace Form 13B.