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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 40 — Service of notices
Section 41 — Estimates and assessments
Section 42 — Disclosure of information to Commissioners
Section 43 — Remission of small amounts of tax
Section 44 — Free ports
Section 45 — Supplies for onboard consumption
Section 46 — Lettings in the short-term guest sector or holiday sector
Section 47 — Revocations