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Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)

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85E. Retention of records by payment service providers

Any records retained by a payment service provider in accordance with section 85C shall be kept in electronic format for a period of 3 years from the end of the year of the date of payment.

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Inserted by EU(VAT)R23 s3. Comes into operation on 1 January 2024.