Irish Revenue has issued eBrief No. 168/25 on updates to Tax and Duty Manual Part 38-01-03b - Guidelines for VAT. This manual outlines the process for approval of Value Added Tax (VAT) registration applications. Updates are made to Section 3.4 - VAT registration application details and Section 3.4.4 - Turnover and registration thresholds, as well as Section 10 - EU VAT SME scheme. The updated sections are as follows:
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Section 3.4 - VAT registration application details
All application…