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Module

Indirect Taxes

Indirect Taxes

Educational material, not professional, tax or legal advice. Figures reflect Irish law as understood when written — check Revenue.ie or a qualified adviser before acting. Not affiliated with or endorsed by any professional body.

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  • 01Explain the differences between direct and indirect taxes
  • 02Find your way through the VAT Consolidation Act 2010 (as amended)
  • 03Set out the different rates of VAT in Ireland
  • 04Budget 2026 excise and indirect-tax changes
  • 05Defective Concrete Products Levy as an indirect tax
  • 06Describe how VAT is operated in respect of actual transactions and deemed transactions
  • 07VAT on chains of transactions
  • 08Outline some basic rules and concepts of VAT
  • 09Outline the European dimension to Irish VAT
  • 10Explain the role of the CJEU in respect of VAT
  • 11Identify the key sources of VAT law applicable to Irish VAT
  • 12Describe how a change in VAT rates takes effect
  • 13Describe the role of the Recast Directive in determining the VAT rates applicable in Ireland
  • 14Describe the role of each of the various institutions of the European Union which affect VAT legislation
  • 15Understand EU Directives and EU Regulations
  • 16Explain the interaction between the Recast Directive and the national VAT legislation
  • 17Explain how the Recast Directive can be amended
  • 18Explain the impact of a "derogation" in respect of VAT
  • 19Explain the concept of "mutual assistance" and describe how it operates
  • 20ViDA legal package and phased dates
  • 21Identify if a transaction is within the scope of VAT
  • 22Outline what is meant by the "charge to VAT" in Ireland and identify the relevant criteria
  • 23Define the term "business" and identify exclusions from being "in business" for VAT purposes
  • 24Define the term "accountable person" and outline implications of being an accountable person
  • 25Outline who is required to register for VAT and set out when a trader may wish to elect to register for VAT or cancel an election
  • 26Describe the anti-fragmentation rule
  • 27Explain what is meant by a VAT exempt activity
  • 28Differentiate between a transaction that is outside the scope of VAT, a transaction that is VAT exempt and a transaction that is "zero-rated"
  • 29Explain how a person can engage in both VATable and VAT exempt activities
  • 30EU VAT SME scheme from 2025
  • 31Outline when a "Foreign Trader" may become an accountable person and the related obligations
  • 32Foreign trader decision tree
  • 33Describe what is meant by VAT group registration and the relevant criteria
  • 34Outline advantages and disadvantages of VAT group registration
  • 35Set out any exceptions to the normal Irish VAT group registration rules
  • 36VAT group due diligence
  • 37Define what is meant by a "good"
  • 38Define what is meant by the "supply of goods"
  • 39Outline the VAT registration thresholds for the supply of goods
  • 40Describe what is meant by a self-supply
  • 41Outline transactions that are deemed not to be a supply of goods
  • 42Define a gift for VAT purposes and outline the VAT treatment of gifts
  • 43Differentiate between supplies of goods and deemed non-supplies
  • 44Outline the place of supply rules for the supply of goods
  • 45Outline the VAT treatment of intra-Community supplies and acquisitions of goods
  • 46Outline what is meant by triangulation and when triangulation relief is available
  • 47Outline the VAT Quick Fixes - 1 January 2020
  • 48Outline the VAT treatment of distance sales of goods in the EU
  • 49Outline the VAT treatment of exports of goods outside the EU
  • 50Outline the VAT treatment of imports of goods from outside the EU
  • 51Northern Ireland goods and services control
  • 52Evidence file for zero-rated goods
  • 53Define what is meant by the supply of services
  • 54Outline the VAT registration thresholds for the supply of services
  • 55Describe the self-supply rules in relation to services
  • 56Outline the general place of supply rules for the supply of services
  • 57Outline the main exceptions to the general place of supply rules
  • 58Outline how the VAT treatment of cross border supplies is affected when an agent is involved
  • 59Outline the "use and enjoyment" provisions
  • 60Outline the VAT treatment of B2C supplies of telecommunications, radio and television broadcasting and electronic services
  • 61Summarise the 1 July 2021 e-commerce changes
  • 62OSS, IOSS and platform routes
  • 63Confirmed ViDA change from 1 January 2027
  • 64Outline what is meant by an "agent"
  • 65Compare the treatment of supplies made by a disclosed agent and an undisclosed agent
  • 66Outline how the different elements of a hire purchase/credit transaction are charged to VAT
  • 67Compare the treatment when the hire purchase involves a finance company to when finance is supplied by the supplier of goods
  • 68Explain the amount chargeable to VAT under a hire purchase agreement
  • 692026 hire-purchase bad-debt method
  • 70Compare the VAT treatment of buying a business to buying shares in a company
  • 71Outline the VAT relief that applies to the transfer of a business
  • 72Compare the VAT treatment of sales related costs (professional fees) on the sale of a business and the sale of a company
  • 73TOB and indirect-tax due diligence
  • 74State the general rule for the amount chargeable to VAT
  • 75Explain how expenses incurred and re-charged on invoices are treated for VAT purposes
  • 76Explain the VAT treatment and calculate the amount chargeable to VAT
  • 77Intra-Community acquisitions
  • 78Discounts and allowances
  • 79Credit notes in relation to discounts and allowances
  • 80Leaving the original VAT amount unaltered
  • 81Debit notes
  • 82Bad debts
  • 83Non-refundable deposits in the event of customer cancellation
  • 84Self-supplies of goods and services
  • 85The receipt of taxable reverse charge services in Ireland
  • 86Translating foreign currency
  • 87Hire purchase agreements
  • 88Explain the interaction of excises and VAT in determining the amount chargeable to VAT
  • 89Import VAT value bridge
  • 90Explain the VAT treatment of non-monetary consideration
  • 91Explain when the open market value is imposed instead of the actual consideration
  • 92Explain the VAT treatment of excess consideration received by a supplier
  • 93Explain how vouchers, telephone cards, tokens and stamps are generally treated for VAT purposes
  • 94Single-purpose and multiple-purpose vouchers
  • 95Outline what is meant by a "determination" under s51 VATCA10 in respect of VAT rates
  • 96Outline the VAT treatment of "composite" supplies and "multiple" supplies
  • 97Outline the "two-thirds rule"
  • 98Outline the VAT rating treatment of "goods made up"
  • 99Describe the VAT treatment of food and drink prepared by a caterer
  • 100Describe the VAT rating treatment of letting of machinery
  • 101Describe the VAT rating treatment of imports of goods
  • 102Describe the VAT rating treatment of intra-Community acquisitions of goods
  • 1032026 VAT rate change calendar
  • 104Qualifying apartments and construction
  • 105Farmer flat-rate addition for 2026
  • 106Describe the requirements to file INTRASTAT returns
  • 107Describe the requirements to file VIES statements
  • 108Describe how Irish VAT may be recovered by foreign traders and how foreign EU VAT may be recovered by Irish traders
  • 109Outline any reliefs that are available to Irish persons principally involved in cross- border supplies (s56 VATCA10 Authorisation)
  • 110Outline the VAT 60A relief available to non-Irish traders
  • 111EU VAT SME quarterly reporting
  • 112CESOP cross-border payment reporting
  • 113Outline the general rule on the deductibility of VAT
  • 114List the categories of costs on which an input VAT credit generally is available
  • 115List the categories of costs on which an input VAT credit generally is not available
  • 116Define "qualifying activities" for VAT purposes and explain their relevance to the recovery of VAT paid
  • 117Outline the procedures for the apportionment of VAT
  • 118Calculate the input VAT credit when apportionment is necessary
  • 119Six-month unpaid purchase adjustment
  • 120Define a "taxable period" for VAT purposes
  • 121Describe the different VAT returns and when each is applicable
  • 122Describe the Annual Return of Trading Details
  • 123Outline how to complete a VAT3 return
  • 124Outline some penalties that apply in the case of non-compliance with filing requirements
  • 125Outline options available to the Revenue when a person under-declares their VAT or over-claims a refund
  • 126Outline options available to the Revenue when a person fails to register for VAT or fails to file a return
  • 127Outline the requirements of a valid VAT invoice
  • 128Outline the time limits for issuing invoices
  • 129Outline the requirements of a valid credit note and a valid debit note
  • 130Describe the taxpayer's obligation to keep records
  • 131Outline the Revenue's obligations in relation to VAT registrations
  • 132Outline the taxpayer's obligations and choices in relation to VAT registration
  • 133VAT3 postponed-accounting fields
  • 134Irish VAT modernisation and eInvoicing
  • 135VAT return control pack
  • 136Outline the invoice and cash receipts methods of accounting for VAT on sales
  • 137Account for VAT on sales and purchases and reconcile to the VAT returns
  • 138Explain why special schemes exist and why they are provided for under EU legislation
  • 139Describe the optional scheme for second-hand goods, works of art, collectors' items and antiques
  • 140Describe the mandatory scheme for Auctioneers
  • 141Describe the optional scheme for means of transport and agricultural machinery
  • 142Describe the mandatory margin scheme for travel agents
  • 143Cash-basis eligibility review
  • 144Outline the VAT treatment of sales of immovable property completed post 1 July 2008
  • 145Outline when the supply of immovable property is liable to VAT
  • 146Describe how supplies of residential property are treated for VAT purposes (s94(8) VATCA10)
  • 147Explain anti-avoidance provisions relating to the sale of building land (s94(3) VATCA10)
  • 148Explain how the joint option to tax supplies of property operates
  • 149Outline why a sales agreement over property should contain a VAT clause
  • 150Outline the VAT registration threshold in relation to the supply of property
  • 151Outline the VAT treatment of leases granted from 1 July 2008 including an analysis of the key features of a lease, the different types of tenancies and the legal contrast between a lease and a licence
  • 152Explain the VAT treatment where a property developer leases a residential property prior to its supply
  • 153Cancellation of every waiver of exemption
  • 154Qualifying apartment chronology
  • 155Define "a supply of immovable goods" for pre-1 July 2008 VAT purposes
  • 156Define an "interest" in immovable goods for pre-1 July 2008 VAT purposes
  • 157State the rate of VAT that applied to certain property related transactions prior to 1 July 2008
  • 158Explain why the pre-1 July 2008 rules are still relevant
  • 159List the requirements for VAT to arise on the supply of a property (pre-1 July 2008)
  • 160VAT rate
  • 161Timing of VAT liability
  • 162Define "development" for VAT purposes
  • 163Describe the Economic Value Test (EVT)
  • 164Describe the VAT treatment of the sale of a freehold interest (pre-1 July 2008)
  • 165Describe the VAT treatment of long leases created pre-1 July 2008
  • 166Describe the VAT treatment of transactions taking place after a surrender (but taking place pre-1 July 2008)
  • 167Describe the VAT treatment of short leases created pre-1 July 2008
  • 168Explain the "No Second Supply" rule and describe any cases where this rule does not apply
  • 169Legacy property evidence reconstruction
  • 170Explain why the new VAT on property system needed to incorporate some transitional rules
  • 171Outline the key issues that apply to "transitional" or "legacy" properties which fall to be taxed under the new system
  • 172Define a "capital good" in the context of VAT on property
  • 173Describe the Capital Goods Scheme and how it operates
  • 174Explain what is meant by a "Capital Good Record"
  • 175Outline the Capital Goods Scheme VAT treatment of the sale of a capital good
  • 176Describe how the Capital Goods Scheme applies to properties bought or built under the "old" VAT on property regime
  • 177Describe the consequences for a landlord of exercising or terminating the option to tax a letting
  • 178Calculate the VAT adjustment arising on the supply of property under the Capital Goods Scheme
  • 179Explain the Capital Goods Scheme VAT treatment where a property developer leases a residential property prior to its supply
  • 180CGS adjustment formula control
  • 181Explain the "two thirds rule" in relation to property
  • 182Outline when the transfer of ownership of immovable goods is deemed not to be a supply of goods
  • 183Outline the VAT treatment of certain sub-contractor services and certain other land related services
  • 184Describe how property transactions between VAT group members are treated
  • 185Outline the VAT treatment of property transactions when a liquidator/receiver is appointed
  • 186Construction reverse-charge VAT3 entries
  • 187Outline when a taxpayer is entitled to a repayment of VAT
  • 188State when a taxpayer is entitled to statutory interest on the repayment of VAT
  • 189Explain the concept of "unjust enrichment" in respect of VAT reclaims
  • 190Four-year repayment deadline diary
  • 191Outline the appeals process in respect of VAT
  • 192Describe the role of the Court of Justice of the European Union (CJEU) in the VAT appeals process
  • 193Outline when costs of appeal may be awarded to the taxpayer
  • 194Appeal file and EU-law reference
  • 195Cite the statutory penalties that may be sought by the Revenue in relation to VAT and state the time limits relating to these
  • 196Outline the circumstances in which the Revenue may forfeit and seize goods
  • 197Give an example of circumstances where the Revenue can impose joint and several liability (on non-VAT group members)
  • 198Outline how the findings in the Halifax case apply to Irish indirect taxes
  • 199Outline how s811 TCA 1997 applies to indirect taxes
  • 200Three-level Revenue intervention framework
  • 201Outline the concept of Customs duty and when it arises
  • 202Be aware of the EU Customs territory
  • 203Outline some key pillars of Customs duty rules (classification, origin, valuation)
  • 204Outline some features of Customs duty formalities
  • 205Outline certain Incoterms
  • 206Outline some principal reliefs from Customs duty
  • 207Compute Irish Customs duty arising on an import based on information provided to you
  • 208EUR 3 low-value e-commerce customs duty
  • 209CBAM definitive phase from 2026
  • 210Postponed accounting for import VAT
  • 211EORI, AIS, AES and customs data ownership
  • 212Integrated indirect-tax facts matrix
  • 213Professional VAT research hierarchy
  • 214Domestic sale worked control
  • 215Cross-border goods worked control
  • 216Cross-border services worked control
  • 217E-commerce worked control
  • 218Property transaction worked control
  • 219Customs import worked control
  • 220Indirect-tax evidence standard
  • 221Ethics and uncertain VAT positions
  • 222Rules already effective in 2027
  • 223Budget 2027 and Finance Act 2026 update gate
  • 224Congratulations on completing the module