Revenue eBrief No. 173/21

15 September 2021

Guidelines for the application of Section 108B VAT Consolidation Act 2010

Tax & Duty Manual Guidelines for the application of Section 108B of VAT Consolidation Act 2010 provides information on circumstances where persons may be served a notice to issue a document which is in the same format as a VAT invoice in respect of all supplies for which a VAT invoice has not been issued.

Source: revenue.ie