Purchase | Feedback | Copyright | Disclaimer

TaxSource Total

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).

Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)

Section 1 — Citation and commencement
Section 2 — Interpretation
Section 3 — Election to be an accountable person and cancellation of such election
Section 4 — Groups
Section 5 — Exemption of certain business gifts
Section 6 — Death, bankruptcy or liquidation
Section 7 — Supply of services comprising use of immovable goods for private or non-business purposes
Section 8 — Supply of certain services
Section 9 — Adjustments for returned goods, discounts and price alterations