The Irish VAT Act, also known as the Value Added Tax – Consolidation Act 2010 (as amended), and the VAT Regulations (SI No 639 of 2010) are the primary sources of VAT law in Ireland. Meanwhile, the EU VAT Directive (2006/112/EC) and its corresponding Implementing Regulations regulate VAT in Ireland.
These EU directives have a direct impact on Ireland and can take precedence over any conflicting Irish VAT legislation if certain criteria are met. The Implementing Regulations also directly affect Ireland.
Source GVC
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See also
See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
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