Revenue eBrief No. 286/24
20 November 2024
VAT Return of Trading Details - guidance for filers
Tax and Duty Manual VAT Return of Trading Details has been updated as follows:
- Paragraph 2.2 has been updated to clarify the treatment of the receipt of services from outside the EU on a self-accounting basis.
- Paragraph 2.3 has been updated to reference that Section 4 of the RTD (Other Deductible Goods and Services) is subject to the deductibility rate of the filer.
- Examples in paragraph 2.6 and Appendix 2 have been updated to reflect guidance on exempt reporting.