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Ireland: VAT treatment of activities of public bodies, certain vouchers

Ireland: VAT treatment of activities of public bodies

Irish Revenue’s Tax and Duty Manual includes updates concerning value added tax (VAT).


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The new chapters primarily concern the VAT treatment of activities of public bodies and the VAT treatment of certain types of vouchers. Also, there are updates to several chapters to reflect an increase in the VAT rate for certain supplies from 9% to 13.5% (effective 1 January 2019).

  • Concerning the VAT treatment of public bodies, the revised guidance does not appear to reflect any particular change in Revenue’s practice in respect of the VAT position of public bodies, but instead seeks to summarise the current position.
  • Concerning VAT and vouchers, new VAT rules in respect of certain types of vouchers known as single purpose vouchers and multi-purpose vouchers have been in place since 1 January 2019.
  • Electronic filing of VAT returns and electronic payments of VAT on Revenue Online Service (ROS) is mandatory for all taxpayers, including new registrations.

Read a June 2019 report prepared by the KPMG member firm in Ireland

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