Irish Revenue Provides New Guidance for the EU VAT SME Scheme – Domestic Layer

Irish Revenue has issued eBrief No. 153/25 regarding the creation of a new Tax and Duty Manual (TDM) for the EU VAT SME Scheme – Domestic Layer.

---

Revenue eBrief No. 153/25 EU VAT SME Scheme - Domestic Layer

A new Tax and Duty Manual for the EU VAT SME Scheme – Domestic Layer is now available on the Revenue website.

The EU VAT SME (Small and Medium Enterprise) scheme came into effect in January 2025. It aims to reduce the administrative burden and compliance cost on SMEs, and to enc…