Revenue eBrief No. 060/24
A new Tax and Duty Manual (TDM) VAT treatment of Construction services has been published to provide guidance on the VAT treatment of Construction services. The Reverse charge construction TDM has been marked as no longer relevant.
A new TDM Fixtures and Fittings has also been published to provide guidance on the VAT treatment of fixtures and fittings.
In addition, the TDM Supply of Property has been updated to provide further clarity in relation to taxable supplies of property.
Source Revenue.ie
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