Your choices on cookies

This website uses cookies in order for our feedback functionality to work. You can choose to set these optional survey cookies that are described below.

You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.

Survey cookies

Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work.

The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These cookies are set as session cookies and will be deleted once you close this browsing session.

We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on.

Your choices on cookies

This website uses cookies in order for our video functionality to work. You can choose to set these optional video cookies that are described below.

You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.

YouTube cookies

YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work.

When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice. This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy.

It looks like the internet browser you are using is out of date. Please update your browser for the best experience.
Close

Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.

This section of the site is currently only available in English
Gaeilge
Sign in to myAccount | ROS | LPT Online
Revenue Irish Tax and Customs
Sign in to myAccount or ROS or LPT Online | Gaeilge
Home   Tax and duty professionals   Legislation  

Notes for guidance - Value-Added Tax (VAT)

  • VAT notes for guidance Finance Act 2024
  • VAT notes for guidance Finance Act 2023
  • VAT notes for guidance Finance Act 2022
  • VAT notes for guidance Finance Act 2021
  • VAT Consolidation Act 2010 notes for guidance (Finance Act 2021 edition)
  • VAT notes for guidance Finance Act 2020
  • VAT notes for guidance Finance Act 2019
  • VAT notes for guidance Finance Act 2018
  • VAT notes for guidance Finance Act 2017
  • VAT notes for guidance Finance Act 2016
  • VAT notes for guidance Finance Act 2015
  • VAT notes for guidance Finance Act 2014
  • VAT notes for guidance Finance Act (No.2) 2013
  • VAT notes for guidance Finance Act 2013
  • VAT notes for guidance Finance Act 2012

Published: 03 December 2024 Please rate how useful this page was to you Print this page

Back to homepage Back to top
  • Information about Revenue
  • Role of Revenue
  • Customer service
  • Press office
  • Governance
  • Appeals
  • Statistics and research
  • Careers
  • Revenue museum
  • Revenue centenary
  • Using revenue.ie
  • Accessibility statement
  • Security
  • Privacy
  • Disclaimer
  • Re-use of public sector information
  • Cookie preferences
  • Statutory obligations
  • Freedom of Information
  • Data protection
  • Protected disclosures
  • Procurement
  • Regulation of Lobbying Act
  • Official Languages Act
  • Child Safeguarding Statement
  • Gender pay gap
  • Assist us
  • Reporting tax evasion (shadow economy activity)
  • Drug and tobacco smuggling
  • Consultations and submissions
  • Submission to the Commission on Taxation and Welfare
  • Modernising Ireland's administration of Value-Added Tax (VAT)
  • Communications
  • Contact us
  • Our X policy
  • Fraudulent emails and SMS (text messages)
  • Website feedback
  • Tax education
  • Tax education
  • Central Register of Beneficial Ownership of Trusts (CRBOT)
  • Central Register of Beneficial Ownership of Trusts (CRBOT)
  • External Links
  • WhoDoesWhat (English)
  • WhoDoesWhat (Irish)
  • gov.ie (English)
  • gov.ie (Irish)