Irish Revenue has issued eBrief No. 193/23 regarding VAT Tax and Duty Manual updates to reflect the application of the 13.5% rate of VAT (reduced rate) to various supplies from 1 September 2023. The updates concern supplies that were temporarily subject to the second reduced rate of 9% from 1 November 2020 to 31 August 2023.
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Revenue eBrief No. 193/23 VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
The following VAT Tax and Duty Manuals (TDMs) have been amended t…