Irish VAT changes in the 2015 Finance Act

The latest Irish VAT changes introduced by the 2015 Finance Act are summarized in the VAT Guidance notes published by the tax authorities:


 

The latest Irish VAT changes introduced by the 2015 Finance Act are summarized in the VAT Guidance notes published by the tax authorities:

  • Additional means to identify carousel fraud and carry an automatic de-registration. The authorities may also publish information about the de-registered businesses and even contact their suppliers and clients.
  • Changes on the VAT rules on Capital Goods Scheme.
  • Changes on the exemption conditions for services connected to offshore gambling.

You may read more here on the latest VAT changes according to the 2015 Finance Act.

 


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