Revenue eBrief No. 150/21
31 July 2021
Guidelines for VAT Registration
Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated at 8.1 and 8.2 to reflect enhancements that enable VAT applicants to apply for Postponed Accounting through the eRegistration system or on the Form TR1, TR2, TR1 (FT), or TR2 (FT).