Revenue eBrief No. 161/23 – VAT Treatment of Education and Vocational Training


Revenue eBrief No. 161/23

13 July 2023

VAT Treatment of Education and Vocational Training

The following VAT Tax and Duty Manuals (TDMs) have been amended. The changes relate to the deletion of content which is no longer relevant to the manuals:

VAT Treatment of Education and Vocational Training

  • Deletion of Section 6.3 – Vocational training providers post Finance Act 2015

Union Scheme – One Stop Shop (OSS)

  • Section 1 – Union Scheme, has been amended
  • Previous Section 2.2 – What if a supplier is already registered for MOSS? has been deleted
  • Current manual Section 2.2 – When will the registration take effect, has been amended

Non-Union Scheme – One Stop Shop (OSS)

  • Section 3.1 – When will the registration take effect? has been amended
  • Previous Section 6 – Existing MOSS registrations, has been deleted.

Call now to book a free consultation