Businesses registered for VAT in Ireland must account for VAT according to invoice dates rather than payment dates.
However, the following businesses may opt to account for VAT according to payment dates instead:
- Ìý
•ÌýÌýÌýÌý VAT registered persons whose supplies of goods or services are almost exclusively (at least 90%) made to unregistered persons or to persons who are not entitled to claim a full deduction of the tax chargeable on the supply to them. This option would apply in
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:04