Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - VATCA10

Part 9A

Reporting Requirement for Payment Service Providers on Cross-Border Payments

European Cross-Border Payments Reporting (CESOP)

CESOP Registration and Filing Guidance

The VIES Traders Manual

The VIES Traders Manual

Collection Manual

Non-Filing of Returns - Prosecution and Penalty Programmes