Irish Taxation Institute: Educating, Developing and Representing

Revenue eBrief No. 25/10 - Value-Added Tax Amendment Regulations 2010 (S.I. 144 of 2010)

13 April 2010

This eBrief deals with the Regulations made by the Revenue Commissioners amending the Value-Added Tax Regulations 2006 in respect of the operation of the travel agent's margin scheme.

The Regulations make provision for documentation and record keeping necessary for the proper application of the scheme in accordance with section 17(1D) of the VAT Act introduced by Finance Act 2010.

The Regulations came into effect on 7 April 2010 and are available to dowload from the eBrief (click here for a link to eBrief No. 25/10)