eBrief No. 237/20 – Guidelines for VAT Registration – with Postponed Accounting


Revenue eBrief No. 237/20

23 December 2020

Guidelines for VAT Registration – with Postponed Accounting

Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated to include procedures relating to Postponed Accounting, and to reflect the release of a VAT Number Verification facility for domestic-only Irish VAT registrations.

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