1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

34.29Invoice Basis VATCA s76 Where a person is not authorised by Revenue to account for VAT on the basis of cash received the general rule is that he/she should account for VAT at the time that h...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016