Revenue have this week issued Guidance Notes on the above. Many of the terms & conditions of this scheme were already outlined by us to you on our Finance Bill circular earlier this month. A link to the very comprehensive Guidance Notes is here Some of the...
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The Finance Bill 2022 was published yesterday. It will now progress through the Oireachtas and will be subject to potential amendments throughout this process. It is anticipated that it will become law in late December 2022. The Finance Bill gives effect to many of the Budget...
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Travel & Subsistence rates revised from 1 September 2022, see link: https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx This area is very topical area with Revenue, therefore if you have any questions or concerns, please let a member of the team know and they can assist you. Revenue Compliance Revenue have been very accommodating during...
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Sales to UK B2B B2C Goods (Note 1) Export No Irish VAT Proof of export needed No UK VAT reg Export No Irish VAT Proof of export UK VAT reg may be necessary (Note 3) VAT 3 No T1 (0%) entry No PA1 entry No T1 (0%) entry No PA1entry RTD As normal (Note 4) As normal (Note 4) Intrastat & VIES N/A N/A Sales to UK B2B B2C Services (Note...
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The EWSS was a valuable wage subsidy support scheme which eligible employers utilised during the pandemic. During the life of the scheme an employer confirmed their eligibility on a self-declaration basis and provided information to Revenue via an Eligibility Review Form (ERF). Only some of...
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