Revenue eBrief No.13221 – VAT Treatment of Intra-Community Distance Sales of Goods
Revenue eBrief No. 132/21 05 July 2021 VAT Treatment of Intra-Community Distance Sales of Goods A new Tax and Duty Manual (TDM) VAT Treatment of Intra-Community Distance Sales of Goods has been published to incorporate the new eCommerce rules effective from 1 July 2021. The TDM Telecommunications, Broadcasting and Electronic (TBE) Services has been published to consolidate and update information which was […]
Revenue eBrief No.13121 – Growth Shares
Revenue eBrief No. 131/21 01 July 2021 Growth Shares Tax and Duty Manual Share Schemes – Chapter 13, which deals with Growth Shares, has been updated: to confirm the filing deadline for the 2020 return is 31 August 2021 to reflect the guidance included in the other share schemes manuals in relation to the valuation of shares.
Revenue eBrief No.13021 – Customs Manual on Import VAT
Revenue eBrief No. 130/21 01 July 2021 Customs Manual on Import VAT The Customs Manual on Import VAT has been updated in relation to: Changes arising due to the introduction of new eCommerce rules effective from 1 July 2021 Additional links to further information New AIS codes. Additional paragraphs have been added on: eCommerce procedures from 1st July […]
Revenue Update: 6 months post-Brexit
Revenue Update: 6 months post-Brexit Today (1/7/2021), 6 months on from the UK’s departure from the EU, Revenue provided key information and insights into the very different trading environment between Ireland and Great Britain. Commenting on the extent of the changes Brexit has brought about, Revenue Commissioner and Director General of Customs, Mr Gerry Harrahill, […]
New VAT rules for goods bought from non-EU countries come into effect
New VAT rules for goods bought from non-EU countries come into effect Last month, Revenue reminded online shoppers of new VAT rules that come into effect on 1 July 2021 for goods arriving into Ireland from non-European Union (EU) countries. Today (30/6/2021), Ms Maureen Dalton, Principal Officer in Revenue’s Customs Division, confirmed that, from tomorrow, […]
Revenue eBrief No.12821 – Pensions Manual Updated
Revenue eBrief No. 128/21 29 June 2021 Pensions Manual Updated Pensions Manual Chapter 23, which deals with Approved Retirement Funds (ARF), has now been updated with new guidance for non-resident owners of Approved Retirement Funds, vested Personal Retirement Savings Accounts or Approved Minimum Retirement Funds. This includes: a link to the new Refund of Taxes paid on […]
Revenue seize cannabis worth €760,000 at Rosslare Europort
Revenue seize cannabis worth €760,000 at Rosslare Europort Laat Friday (25/06/21), as a result of a joint intelligence led operation conducted by both Revenue’s Customs Service and the Garda National Drugs and Organised Crime Bureau (GNDOCB), Revenue officers seized 38 kgs of cannabis with an estimated value of €760,000 when a truck that had disembarked […]
Revenue eBrief No.12721 – Mineral Oil Traders Excise Licences Manual
Revenue eBrief No. 127/21 25 June 2021 Mineral Oil Traders Excise Licences Manual The Mineral Oil Traders Excise Licences Manual has been updated. Section 2.1 has been updated in relation to the Marked Fuel Trader’s Licence (MFTL) in line with legislation. Section 4.6 has been inserted dealing with a new condition on mineral oil licences in relation to the Dangerous […]
Revenue eBrief No.12521 – Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners
Revenue eBrief No. 125/21 23 June 2021 Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners Tax and Duty Manual (TDM) Guidelines for Exchange of Information between the ODCE and Revenue has been amended at paragraph 6.5, which relates to ODCE requests related to qualifying disclosures. […]
Revenue seize over 61,000 cigarettes in Cork
Revenue seize over 61,000 cigarettes in Cork Last Friday (18/6/2021), as a result of an intelligence led operation, Revenue officers seized over 61,000 unstamped cigarettes following the search, under warrant, of a residential property in the Youghal area of Co. Cork. The illegal cigarettes, branded ‘Marlboro’, ‘Minsk’, ‘Pect and ‘L&M’, had been smuggled into the State […]
