Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act (No.2) 2023)
- Section 80 — Tax due on moneys received basis.
- Section 81 — Letter of expression of doubt.
- Section 82 — Statement of intra-Community supplies of goods.
- Section 83 — Statement of intra-Community supplies of taxable services.
- Section 84 — Duty to keep records.
- Section 85 — Supplementary provisions on records.
- Section 85A — Interpretation
- Section 85B — Meaning of ‘cross-border payment’
- Section 85C — Requirement to keep records
- Section 85D — Record keeping requirements
- Section 85E — Retention of records by payment service providers
- Section 85F — Reporting requirements of payment service providers
- Section 85G — Manner of reporting
- Section 85H — Retention and transmission of information by Revenue Commissioners
- Section 86
— Special provisions for tax invoiced by flat-rate farmers.
- Section 86A — Restriction of flat-rate addition
- Section 87 — Margin scheme — taxable dealers.
- Section 88 — Margin scheme — travel agents.
- Section 89 — Margin scheme — auctioneers.