New Tax Manual for Ireland’s Domestic EU VAT SME Scheme Now Available

• A new Tax and Duty Manual for the EU VAT SME Scheme Domestic Layer is available on the Revenue website
• The EU VAT SME scheme started in January 2025
• It aims to reduce administrative burden and compliance costs for SMEs and encourage cross-border trade
• Qualifying traders can avail of VAT exemption in their own and participating Member States
• The scheme includes Domestic and Cross-border elements in each participating Member State
• This manual addresses the Domestic element in Ireland
• It provides guidance on using the domestic scheme
• It outlines Ireland’s turnover thresholds for VAT registration
• It includes guidance on calculating turnover for the scheme

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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