Revenue eBrief No. 002/24 – Taxation of Couriers
Revenue eBrief No. 002/24 03 January 2023 Taxation of Couriers TDM 04-01-07 Taxation of Couriers is updated in paragraph 6 to reflect that in the case of van owner drivers, each case should be examined on its own merits.
Revenue eBrief No. 001/24 – Electronic Publications
Revenue eBrief No. 001/24 02 January 2024 Electronic Publications This Tax and Duty Manual Electronic Publications has been updated to outline the new VAT rate for e-books and audiobooks which took effect on 01/01/2024. In addition, the following VAT manuals have been updated to reflect further Finance (No 2) Act 2023 amendments: Supply and installation of […]
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 […]
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 seize cocaine worth over €1,128,000 at Dublin Airport
Revenue seize cocaine worth over €1,128,000 at Dublin Airport Today (28/12/2023), as part of an intelligence-led operation, Revenue officers seized approximately 16kg of cocaine with an estimated value of over €1,128,000 at Dublin Airport. The illicit drugs were discovered when Revenue officers stopped and searched the baggage of a passenger who had travelled from Washington. […]
Revenue seize herbal cannabis worth €301,000 at Dublin Airport
Revenue seize herbal cannabis worth €301,000 at Dublin Airport On Saturday (23/12/2023), as part of an intelligence-led operation, Revenue officers seized approximately 15kgs of herbal cannabis with an estimated value of €301,000 at Dublin Airport. The illicit drugs were discovered when Revenue officers stopped and searched the baggage of a passenger who had travelled from […]
Revenue eBrief No. 268/23 – General Medical Service (GMS) Scheme payments to medical practitioners
Revenue eBrief No. 268/23 22 December 2023 General Medical Service (GMS) Scheme payments to medical practitioners Tax and Duty Manual Part 04-01-15- General Medical Service (GMS) Scheme payments to medical practitioners – has been updated to provide guidance on a new provision, section 1008A of the Taxes Consolidation Act (TCA) 1997, which was inserted by […]
Revenue eBrief No. 269/23 – Universal Social Charge
Revenue eBrief No. 269/23 22 December 2023 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following changes resulting from the passing of Finance Act (No. 2) 2023: Paragraph 4 has been updated to account for the increase in the USC rate thresholds in […]
Update on this week's cocaine seizure at Foynes, Limerick
Update on this week’s cocaine seizure at Foynes, Limerick A Maltese-registered, bulk cargo vessel has been the subject of a search by Revenue Customs officers since Tuesday 19 December 2023. Approximately 300kg of cocaine has been seized and removed from the vessel. Revenue today detained the vessel, under section 33 of the Customs Act 2015. […]
Revenue eBrief No. 267/23 – Registration and Filing Guidelines for DAC 7 – Digital Platform Operators
Revenue eBrief No. 267/23 21 December 2023 Registration and Filing Guidelines for DAC 7 – Digital Platform Operators Tax and Duty Manual Part 33-03-05 provides general guidance on how to register for a DAC7 reporting obligation in Ireland and general guidance on how to file a return. The filing facility for DAC7 will open in […]
