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Bookkeepers Ireland News

VAT on services supplied to property lessees through landlords (service charges)

Published on Wed 14 of Dec, 2016
Revenue eBrief No. 98/16: VAT on services supplied to property lessees through landlords (service charges)

The Q&A VAT on Property Rules on the Revenue website has been updated to reflect Revenue’s position that a landlord, who has availed of the administrative practice accepted by Revenue to invoice for 'shared services', can apply the zero rate of VAT to the supply of those services to a VAT registered tenant who holds an authorisation in accordance with section 56 of the VAT Consolidation Act, 2010.