Revenue E-Brief

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Revenue E-Brief Issue 99, 23 December 2010

Value-Added Tax Regulations 2010 (S.I. 639 of 2010)

The Revenue Commissioners have made Regulations under the Value-Added Tax Consolidation Act 2010 concerning the operation of VAT.

These Regulations are largely consolidated Regulations reflecting the structure of the Value-Added Tax Consolidation Act 2010. They update cross-references to the Act and take account of the repeal by the Act of obsolete or redundant provisions.

These Regulations also contain new measures in Regulations 10, 14, 15, 23 and 29 concerning:

  • bad debt relief
  • the treatment of replacement goods imported into the State
  • the Retail Export Scheme
  • time limits for the issue of documents where the reverse charge for construction services or the supply of greenhouse gas allowances apply
  • conditions under which the intra-Community supply of goods may be zero-rated.

These Regulations come into effect on 1 January 2011.

A copy of the Regulations can be accessed on the Revenue website at: Tax Practitioners - Legislation - Statutory Instruments - 2010 or purchased from the Government Publications Sales Office.