Tax and Duty Manual - VATCA10

Deemed Supplier

Deemed Supplier

Union Scheme – One Stop Shop (OSS)

Union Scheme – One Stop Shop (OSS)

VAT and intra-Community Distance Sales of Goods

VAT and intra-Community Distance Sales of Goods

Sale of Live Animals by Auction (Mart)

Sale of Live Animals by Auction (Mart)

Part 38-01-03b

Guidelines for VAT Registration

Part 10, VAT manual

VAT treatment of the Special Flat-rate scheme for Farmers

Part 02-01-03

Taxation of Crypto-Asset Transactions

Part 01-00-06

Revenue Legislative Services’ Guide to interpreting legislation

Collection Manual

Write-Out of Uncollectable Tax Debts

Flat-rate scheme for farmers

Flat-rate scheme for Farmers

VAT Treatment relevant to Taxi drivers

VAT Treatment relevant to Taxi drivers

Part 37-00-04c

Guidelines for Agents and Customers regarding the Agent e-linking process

Agent’s Guide to the Collector-General’s Division

Agent’s Guide to the Collector-General’s Division

Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME)

Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME)

Using online methods to make a payment to Revenue

Using online methods to make a payment to Revenue

Part 04-01-22

Taxation of Income from Social Media and Promotional Activities

EU VAT SME Scheme – Domestic Layer

EU VAT SME Scheme – Domestic Layer

Part 38-06-01b

ROS - Return Preparation Facility (RPF)

VAT treatment of broiler chicken services

VAT treatment of broiler chicken services

Part 05-01-20

Individuals described as ‘locums’ engaged in the fields of medicine, health care, pharmacy and ‘dental associates’ engaged in the field of dentistry

Part 37-00-36A

Access to and registering for MyEnquiries

Part 38-06-01

Revenue Online Service (ROS)

Part 37-00-36

MyEnquiries

Part 37-00-36B

MyEnquiries: Submitting and Managing Enquiries in myAccount

Part 37-00-36D

MyEnquiries – Tracking of Enquiries

Part 37-00-36C

MyEnquiries: Submitting and Managing Enquiries in ROS

Direct Debit Guidelines

VAT and Employers’ Income Tax

Part 37-00-36E

Notifications about Enquiries – system notifications and replies

Part 37-00-25

Prompt for Action

Part 35-01-05

Certification of Tax Residence for Individuals, Partnerships, Companies and Funds

Part 37-00-00a

The Revenue Technical Service

Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division

Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division

Part 37-00-41

Review of Opinions or Confirmations

Collection Manual

Guidelines for Phased Payment Arrangements