- 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.
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