Revenue reminds businesses of key supports available as the economy continues to reopen
Revenue reminds businesses of key supports available as the economy continues to reopen The Finance (Covid-19 and Miscellaneous Provisions) Act 2021 makes provision for a range of supports to employers and certain businesses as the economy continues its recovery from the impacts of the Covid-19 pandemic. The provisions include the extension of the Covid Restriction […]
Revenue eBrief No.144/21 – Central Register of Beneficial Ownership of Trusts
Revenue eBrief No. 144/21 27 July 2021 Central Register of Beneficial Ownership of Trusts S.I. No. 194 of 2021 transposed into legislation the 4th and 5th Anti-Money Laundering Directives (EU), establishing the European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021. The new regulations require trustees of relevant trusts to register beneficial ownership information […]
Revenue eBrief No.143/21 – Import One Stop Shop (IOSS) – registration procedure and reporting obligations for intermediaries
Revenue eBrief No. 143/21 27 July 2021 Import One Stop Shop (IOSS) – registration procedure and reporting obligations for intermediaries The Import One Stop Shop (IOSS) Tax and Duty Manual has been updated to clarify the registration procedure (paragraph 5) and reporting obligations (paragraph 9) for intermediaries under the new VAT eCommerce rules introduced on 1 July 2021.
