Revenue have issued a new Information Leaflet on Photography; and an updated Information Leaflet on State Procurement.
The Photography Information Leaflet deals with such diverse supplies in the photographic sector as:
- the supply of a wide range of photographic goods such as prints, negatives and exposed film, which is subject to VAT at the13.5% rate;
- the supply of certain services such as the editing of film and microfilming, which is also subject to the 13.5% rate of VAT;
- certain other supplies in the photographic sector which are subject to the 21.5% rate of VAT including the supply of digitized products on disc or downline by computer.
The new Information Leaflet on Photography is available here.
The updated Information Leaflet on State Procurement is available here.