Source Revenue
The Tax and Duty Manual ‘Outward Processing‘ has been amended as follows:
- Replaced the term SAD with Import Declaration in line with the UCC
- Section 5 – updated procedure codes
- Section 6.2 – updated paragraph on triangulation to reflect new INF system
Latest Posts in "Ireland"
- Irish VAT Grouping Rules 2025: Key Changes, EU Alignment, and Impact on Cross-Border Businesses
- Ireland Introduces Variable Direct Debit for VAT Payments, Replacing Fixed Direct Debit from August 2025
- Irish Revenue Restricts VAT Groups to Irish Establishments Only: Key Changes Effective November 2025
- Revised PEM Rules of Origin to Apply Exclusively from 1 January 2026
- Ireland Sets Phased Timeline for Mandatory B2B E-Invoicing and Real-Time VAT Reporting
