Irish Revenue Publishes Updated Guidance on VAT Treatment of eGaming Services

Irish Revenue has issued eBrief No. 112/22, announcing an update to the Tax and Duty Manual on the VAT Treatment of eGaming Services to provide clarity with regard to the taxable amount for Irish VAT purposes.

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Introduction

This guidance sets out the VAT treatment of eGaming Services.

"Gaming" means playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players. This contrasts with bets on the outcome of sports events. eGaming…