VAT treatment of live animals sold at mart

Mar 29, 2021

Revenue published a new Tax and Duty Manual (TDM) – Sale of Live Animals by auction (Mart). The TDM provides guidance on the application of VAT to sales of live animals by auction, both for VAT registered persons and flat-rate farmers. The manual on Flat-rate Farmers Settlement Vouchers – Sales to Marts, has been archived. See eBrief No. 067/21 for further details.