Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 80 — Tax due on moneys received basis.
- Section 81 — Letter of expression of doubt.
- Section 82 — Statement of intra-Community supplies of goods.
- Section 83 — Statement of intra-Community supplies of taxable services.
- Section 84 — Duty to keep records.
- Section 85 — Supplementary provisions on records.
- Section 86 — Special provisions for tax invoiced by flat-rate farmers.
- Section 86A — Restriction of flat-rate addition
- Section 87 — Margin scheme — taxable dealers.
- Section 88 — Margin scheme — travel agents.
- Section 89 — Margin scheme — auctioneers.