Irish Revenue has published eBrief No. 82/17 on updated guidelines for VAT registration.
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Guidelines for VAT registration
Updated Guidelines for VAT registration (Tax and Duty Manual Part 38-01-03b) include a focus on the importance of a Revenue appraisal of all VAT applications. Appraisals assess the risks involved and, where necessary, the need to use Revenue powers, including Section 108D of the VATCA 2010.
With some identified exceptions, all applications should be made online …