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Here you can access and search the full text of Irish VAT Regulations

These VAT Regulations and Orders are reproduced in their original format with the exception of the Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010) which are amended by the Value Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012).

European Communities (Value-added Tax) Regulations 2010 (S.I. Number 612 of 2010)

Section 1 — Citation and commencement
Section 2 — Definition.
Section 3 — Amendments to the place of supply rules for services in respect of admissions to cultural, entertainment events, etc.
Section 4 — Technical amendments.
Section 5 — Amendments to the time limits for submission and receipt of intra-Community VAT repayments.