- Revised PEM Convention preferential origin rules apply alongside previous rules from 1 January 2025 to 31 December 2025.
- From 1 January 2026, only the revised PEM Convention rules will apply in the Pan-Euro-Mediterranean Zone.
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"
- New VAT Guidelines for Management of Pension Schemes Published
- New VAT Guidelines for Establishing and Managing Pension Schemes Released
- VAT Guidance on Extended Warranties: Distinguishing Insurance from Manufacturer’s Warranties
- Irish Revenue Issues Guidance on VAT Exemption for Extended Warranties Treated as Insurance
- VAT Deductibility Rules for Insurance and Reinsurance under the VAT Consolidation Act 2010
