Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
59Deduction for tax borne or paid
Summary
This section contains the main rules on deductibility for input VAT. Input VAT is VAT that is charged on goods and services that are used for the purpo...
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.