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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).

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

Section 10 — Adjustments for bad debts and for early termination of hire purchase agreements
Section 11 — Stamps, coupons, tokens and vouchers
Section 12 — Apportionment of consideration
Section 13 — Determination in regard to tax
Section 14 — Imported goods
Section 15 — Retail Export Scheme
Section 16 — Relief for stock-in-trade held at commencement of taxability
Section 17 — Apportionment
Section 18 — Capital Goods Scheme
Section 19 — Registration