VAT Deductibility Rules for Insurance and Reinsurance under the VAT Consolidation Act 2010

• The document provides guidance on VAT deductibility rules for insurance and reinsurance supplies.
• It covers life insurance, non-life insurance, and reinsurance, explaining their definitions and VAT treatment.
• The manual outlines VAT deductibility for insurance, reinsurance, investment activities, and general overheads.
• It should be read alongside specific sections and paragraphs of the VAT Consolidation Act 2010.
• The guidance is not comprehensive or professional advice.

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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