Revenue has published new guidance on the VAT deductibility for insurance and reinsurance supplies providing relevant information in respect of supplies to policyholders located within and outside the EU.
The guidance outlines the VAT deductibility rules for investment activities and general overheads and includes several relevant examples. The guidance also provides information on the meaning of insurance and reinsurance for the purposes of VAT deductibility. The VAT Deductibility for Life Insurance Companies manual has been marked as no longer relevant.
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