Irish Revenue Provides Guidance on VAT Changes Resulting from Finance (No. 2) Act 2023

Irish Revenue has issued eBrief No. 266/23 on the Finance (No. 2) Act 2023 - VAT Notes for Guidance, which are reproduced below. Revenue has also issued eBrief No. 001/24 on further specific guidance regarding the new VAT zero-rate for Electronic Publications, as well as updated guidance on:

• Supply and installation of solar panels
• Printing and printed matter
• Flat-rate scheme for farmers
• Sale of Live Animals by Auction (Mart)

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FINANCE (No. 2) Act 2023 VALUE-ADDED TAX NOTES FOR…