Irish Revenue has issued eBrief No. 113/2025 on new guidelines providing an overview of the EU VAT scheme for small businesses (SMEs) that applies from 1 January 2025.
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Revenue eBrief No. 113/25 Overview of EU VAT SME Scheme
Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME) is a new Tax and Duty Manual that has been created, effective from 1 January 2025, on foot of S.I. No 69/2025 – European Union (Value Added Tax) Regulations 2025.
This gives effect to Council Dir…