Regulations S.I. 639 of 2010 consolidate Regulations reflecting the structure of the Value-Added Tax Consolidation Act 2010. They update cross-references to the Act and take account of the repeal by the Act of obsolete or redundant provisions.

These Regulations, which came into effect on 1 January 2011, also contain new measures in Regulations 10, 14, 15, 23 and 29 concerning:

• bad debt relief
• the treatment of replacement goods imported into the State
• the Retail Export Scheme
• time limits for the issue of documents where the reverse charge for construction services or the supply of greenhouse gas allowances apply
• conditions under which the intra-Community supply of goods may be zero-rated.

The Regulations, together with further information, are set out in Revenue's eBrief No. 99/10 which is produced on here.