Revenue Tax Briefing

The content shown on this page is a Tax Briefing produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Briefing applies, click the link below:

Revenue Tax Briefing Issue 35, March 1999

VAT treatment of Auctioneers, and Auction and Agency sales

An information leaflet, No. 5/98 is also available in relation to the VAT treatment of auctioneers, and auction and agency sales. The leaflet deals with the implementation of the Seventh Directive, the provisions of which were transposed into Irish VAT law by the 1995 Finance Act.

Copies of all leaflets mentioned above are available from local tax districts, the Revenue Forms & Leaflets Service at 01 - 878 0100 or from

VAT Administration Branch,
Dublin Castle,
Dublin 2.

Telephone: 01 - 679 2777