When selling a commercial property, vendors should consider the VAT treatment of the sale and potential related VAT costs early in the sale process and ideally in advance of negoti...

VAT is often a significant consideration in commercial property transactions. Even where a property sale is not subject to VAT, there may be VAT consequences for the vendor, purcha...

Revenue is introducing a new two-tier VAT registration system, whereby a trader can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration. The new registra...

In June 2016, the Council of the European Union adopted Council Directive (EU) 2016/1065 (“the Voucher Directive”) to simplify and harmonise the VAT rules applying to vouchers ...

Each year, Irish VAT registered businesses are obliged to file a Return of Trading Details (RTD) with Revenue. The RTD is a summary of the supplies of goods and services, imports a...