Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2025)
- Section 90 — Investment gold.
- Section 91 — Electronic services scheme.
- Section 91A — Definitions
- Section 91B — Non-Union scheme (where the State is Member State of identification)
- Section 91C — Non-Union scheme (where the State is Member State of consumption)
- Section 91D — Union scheme (where the State is Member State of identification)
- Section 91E — Union scheme (where the State is Member State of consumption)
- Section 91F — Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
- Section 91G — Electronic interfaces facilitating distance sales of goods
- Section 91H — Special arrangements for value-added tax on import
- Section 91I — Import scheme - interpretation and general provisions
- Section 91J — Import scheme (where the State is Member State of identification)
- Section 91K — Import scheme (where the State is Member State of consumption)
- Section 92 — Suspension arrangements for alcohol products.
- Section 92A — Deposit Return Scheme
- Section 92B — Definitions
- Section 92C — Special scheme for small enterprises where the State is the Member State of establishment
- Section 92D — Special scheme for small enterprises not established in the State where the State is the Member State of exemption
- Section 93 — Supply of immovable goods (old rules).
- Section 94 — Supplies of immovable goods (new rules).
- Section 95 — Transitional measures for supplies of immovable goods.
- Section 96
— Waiver of exemption under old rules.
- Section 97 — Option to tax letting of immovable goods.
- Section 98 — Valuation of an interest in immovable goods.
- Section 99 — General provisions on refund of tax.