The Tax and Duty Manual (TDM) Guidelines for VAT Registration has been updated to reflect system changes and to improve readability. Some sections have moved as a result. In addition, material previously published separately in the TDM Mandatory e-filing Notification for New VAT Registrations and in the appendix to the Guidelines for Registration of Taxpayers (TDM 38-01-03e) have been consolidated into this manual. There are no substantive changes to the registration process for taxpayers or agents.
Source: revenue.ie