- ICS2 information and guidance now replace previous ICS material.
- Postal procedures deleted; now covered in the VAT eCommerce Rules manual (paragraph 1.4).
- Reference to CBAM added in paragraph 9.3.
- General text and formatting updates made.
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.
Latest Posts in "Ireland"
- Irish Revenue Updates VAT Guidance for Qualifying Apartments under Finance Act 2025
- Ireland Updates VAT Guidance: New Rates, Rental Income Taxation, Exemption Changes, and Fund Management Rules
- VAT Treatment of Room Hire: Standard Rate Applies from January 2026 in All Venues
- Updated VAT Guidance for Qualifying Apartments, Construction, and Related Services Following Finance Act 2025
- Government Warned VAT Cut for Hospitality Would Cost Taxpayers Dearly and Create Administrative Issues
