Revenue eBrief No. 174/21
15 September 2021
Guidelines for the application of Section 108C VAT Consolidation Act 2010
The Tax & Duty Manual Guidelines for the application of section 108C VAT Consolidation Act 2010 – Joint and several liability for tax provides information on cases where persons may be jointly and severally liable for tax.
Source: revenue.ie
Latest Posts in "Ireland"
- Irish VAT Grouping Rules 2025: Key Changes, EU Alignment, and Impact on Cross-Border Businesses
- Ireland Introduces Variable Direct Debit for VAT Payments, Replacing Fixed Direct Debit from August 2025
- Irish Revenue Restricts VAT Groups to Irish Establishments Only: Key Changes Effective November 2025
- Revised PEM Rules of Origin to Apply Exclusively from 1 January 2026
- Ireland Sets Phased Timeline for Mandatory B2B E-Invoicing and Real-Time VAT Reporting
