Revenue has updated the Tax and Duty Manual which provides guidance on completing the VAT Return of Trading Details. The revised manual clarifies the treatment of the receipt of services from outside the EU on a self-accounting basis (paragraph 2.2).
In addition, there is now reference that section 4 of the RTD (Other Deductible Goods and Services) is subject to the deductibility rate of the filer (paragraph 2.3). Examples in paragraph 2.6 and Appendix 2 have been updated to reflect guidance on exempt reporting.