Revenue eBrief No. 274/23 – Recognised clearing systems
Revenue eBrief No. 274/23 29 December 2023 Recognised clearing systems TDM 08-03-04 has been updated to reflect the update to the definition of “recognised clearing system” in Finance (No.2) Act 2023, and to update Revenue contact details.
Revenue eBrief No. 273/23 – EU VAT Regulations – Payment Service Provider Obligations
Revenue eBrief No. 273/23 29 December 2023 EU VAT Regulations – Payment Service Provider Obligations A new Tax and Duty Manual entitled Reporting Requirement for Payment Service Providers on Cross-Border Payments – EU Central Electronic System of Payment Information (‘CESOP’) has been published. The TDM provides guidance on amendments to VAT legislation that create new record-keeping and reporting obligations for payment […]
