eBrief No. 70/12 - VAT treatment of the Hiring or Leasing of Means of Transport

From 1 January 2013, where the supply is to a non-taxable person the place of supply is where the customer is established, has a permanent address or usually resides. The place of supply for the long-term hiring service of a pleasure boat is the place where the supplier puts the boat at the customer's disposal provided that the supplier's place of business or fixed establishment is in that place. These changes come about due to the implementation of the European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. 429 of 2012).

eBrief No. 71/12 - Reduction in the Farmers’ Flat-Rate Addition

As announced in Budget 2013, the flat-rate addition is reduced from 5.2% to 4.8% from 1 January 2013.

eBrief No. 72/12 - Section 56 Zero-Rating of Goods and Services

Revenue's eBrief No. 72/12 clarifies the meaning of total turnover for the purposes of determining if an applicant's qualifying turnover exceeds 75% of total turnover. Revenue has also updated their information leaflet on this topic to reflect this clarification.

eServices & Broadcasting

Revenue's new VAT leaflet sets out the VAT arrangements applicable to electronically supplied services and Broadcasting services. The leaflet covers the place of supply rules, the Special Scheme for Electronic Services and Radio and Television Broadcasting Services. Also covered are the changes in the VAT treatment of supplies of eServices, Broadcasting Services, and Telecommunications Services supplied to non -taxable persons coming into effect from 1 January 2015.