外國公司在愛爾蘭以非居民(Non-Resident)身份運營稅務(VAT &CIT)法規問答
愛爾蘭申請納稅人編號(Tax Payer ID)，IE 開頭的歐盟VAT 證號，網上註冊OSS (One stop Shop) 及IOSS (Import One stop Shop)，申請歐盟海關EORI證號，代理申報VAT，代收代付VAT稅款。
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更多國家非居民公司 VAT相關服務(含亞馬遜賣家)與法規問答
NRC-IE-100:
Ireland是歐盟會員國嗎?
答:
是的，愛爾蘭是歐盟會員國。不受英國脫歐影響。
NRC-IE-110:
外國公司可以在Ireland以非居民Non-Resident身份申請VAT證號嗎？如可以，需要繳交CIT營利事業所得稅嗎？
官方網址？申請表格？
答:
根據 BNA 增值稅9.2 ，允許非居民實體在Ireland註冊增值稅號。
愛爾蘭增值稅法第109A條規定，如果一個納稅人在愛爾蘭境外，或者在與愛爾蘭簽訂了相互協助協議的國家，存在對稅收的風險，愛爾蘭稅務機構可能要求該納稅人指定一名增值稅代表，以履行愛爾蘭增值稅的職責。
Section 109A of the VAT Act provides that the Irish Revenue Authority may require a taxpayer who is not established in Ireland, or in a country with a mutual assistance protocol in place with Ireland, to appoint a tax representative for the purposes of Irish VAT, in cases where there is a risk to the revenue.
在這種情況下指定的稅務代表成為愛爾蘭增值稅的負責人，對於增值稅債務與納稅人共同且分別負有連帶責任。
A tax representative appointed in such cases is an accountable person for Irish VAT purposes, and has joint and several liability with the taxpayer for VAT debts.
根據 BNA 國家指南 2.2.2，非居民公司通常只對來自Ireland 常設機構的營業收入徵稅。
非愛爾蘭居民的公司只有在通過分支機構或代理機構在愛爾蘭進行貿易時才需繳納公司稅。
如果它在愛爾蘭進行貿易，那麼它就需要繳納愛爾蘭公司稅：
·分支機構或代理機構產生的交易收入；
·其他愛爾蘭來源收入；
·分行或代理機構使用、持有或爲分行或代理機構持有的財產或權利產生的收入；
·由位於愛爾蘭的資產所產生的應課稅收益，以及用於通過分支機構或代理機構進行的貿易的目的。
在愛爾蘭沒有分支機構或代理機構的非居民公司僅需就其來源於愛爾蘭的收入繳納愛爾蘭稅。
所有非居民公司在處置特定愛爾蘭資產時均需遵守CGT。
A company that is not resident in Ireland is only subject to corporation tax if it carries on a trade in Ireland through a branch or agency. If it does carry on a trade in Ireland, then it is subject to Irish corporation tax on any:
• trading income arising from the branch or agency;
• other Irish source income;
• income from property or rights used by, or held by, or for, the branch or agency; and
• chargeable gains arising from assets which are situated in Ireland, and which are used in or for the purposes of the trade carried on through the branch or agency.
A nonresident company that does not have a branch or agency in Ireland will only be subject to Irish tax on income derived from sources in Ireland.
All nonresident companies are subject to CGT on any disposal of specified Irish assets.
NRC-IE-120:
假如外國公司在愛爾蘭以非居民Non-Resident身份申請VAT證號:
代理人正式名稱是什麼?
代理人需要啥資格?
委任代理人對愛爾蘭稅局負連帶繳稅責任嗎?
該非居民Non-Resident Entity需要繳CIT營利事業所得稅嗎?
官方網址?
答:
根據 BNA 增值稅10.4. Appointment of Tax Representative — 稅務代表的委任
《增值稅法》第109A條規定，在特定情況下，愛爾蘭稅務局可能要求在愛爾蘭未設立機構的納稅人委任稅務代表來承擔增值稅責任。
Section 109A of the VAT Act provides that under certain circumstances, the Irish Revenue Authority may require a taxpayer not established in Ireland to appoint a tax representative to assume VAT liability.
該增值稅代表必須設立在歐盟內。
The VAT representative must be established in the EU.
愛爾蘭稅務局通過書面通知告知納稅人需要委任代表的要求，給予納稅人21天的時間提供委任代表的詳細信息。
The Irish Revenue Authority informs the taxpayer of the requirement to appoint a representative by serving notice in writing, giving the taxable person 21 days to furnish details of the appointment.
NRC-NL-130:
在愛爾蘭的非居民公司(Non-Resident Company)在甚麼狀況下不會被認為有PE常設機構? 在甚麼狀況下會被認為有PE常設機構?
答:
根據 BNA 國家指南 2.2.4。
Domestic Law Definition
一個 非愛爾蘭居民但從事貿易的公司 通過愛爾蘭的分支機構或代理機構繳納公司稅 關於歸屬於該分支機構或機構的利潤。
如 因此，對非居民公司徵收愛爾蘭稅不是 取決於常設機構的存在與否 （PE）。
但是，所有愛爾蘭條約都將這一範圍限制在某種情況下。 通過「常設機構」進行貿易的地方 該條約將淩駕於愛爾蘭國內法之上。
A company that is not resident in Ireland, but that carries on a trade through a branch or agency in Ireland is liable to corporation tax with respect to profits attributable to that branch or agency.
As such, the application of Irish tax to a nonresident company is not dependent on the existence or otherwise of a permanent establishment (PE).
However, all Irish treaties confine this scope to a situation where the trade is carried on through a “permanent establishment” and the treaty will override Irish domestic law.
Treaty Definition
這 愛爾蘭條約中的常設機構概念一般以經合組織為基礎 定義，規定常設機構是指固定營業地 企業的全部或部分業務通過該業務 繼續。
愛爾蘭條約中的常設條款通常包含 將構成的固定營業地點的說明性清單 常設機構和一份不構成 PE即使有固定的營業地點。
2017年7月29日，愛爾蘭簽署了MLI，2019年1月29日，愛爾蘭 交存了《多邊倡議》的批准書，這意味著 MLI自2020年01月01日起生效。
《公約》的規定 MLI是指愛爾蘭涵蓋協定中的PE條款（定義 （多邊關係）可根據保留意見進行修正，並且 相關條約所涵蓋的兩個司法管轄區的選擇。
The concept of PE in Ireland’s treaties is generally based on the OECD definition which provides that a PE means a fixed place of business through which the business of an enterprise is wholly or partially carried on.
The PE article in Ireland’s treaties generally contains an illustrative list of fixed places of business that will constitute a PE and a list of excluded activities that will not constitute a PE even if there is a fixed place of business.
On June 7, 2017, Ireland signed the MLI and on January 29, 2019, Ireland deposited its instrument of ratification of the MLI, meaning that the MLI became effective from January 1, 2020.
The provisions of the MLI mean that the PE article in Ireland’s Covered Agreements (as defined in the MLI) may be amended in accordance with the reservations and choices of the two jurisdictions covered by the relevant treaty.
在愛爾蘭提供服務本身不應造成常設機構。
但是，服務期限越長，越 可能滿足創建PE的其他標準的可能性，即 非居民實體將擁有固定的營業地點 公司業務的全部或部分通過該業務進行 或者公司在愛爾蘭的業務將由 有權在公司開展業務的受撫養代理人 代表。
The performance of services in Ireland should not, in itself, create a PE.
The longer the duration of the service, however, the greater the likelihood that other criteria for creating a PE may be met, i.e., that the nonresident entity will either have a fixed place of business through which the company’s business is wholly or partly carried out or that the company’s business in Ireland will be carried out by a dependent agent who has the authority to do business on the company’s behalf.
一個 非居民公司不應被視為具有應稅 ，僅僅因為向客戶提供網站而在愛爾蘭的存在 訪問或下載服務。
A nonresident corporation should not be treated as having a taxable presence in Ireland merely by reason of providing customers with website access or downloading services.
一個 非居民公司不應被視為具有應稅 ，僅僅因為為客戶提供訪問許可權而在愛爾蘭開展業務 到「雲」服務。
A nonresident corporation should not be treated as having a taxable presence in Ireland merely by reason of providing customers with access to “cloud” services.
NRC-NL-140:
在愛爾蘭的非居民公司(Non-Resident Company) VAT 申報時限規定?
答:
根據 BNA VAT 10.3.1. Timing for Filing — 申報時限
大多數愛爾蘭增值稅登記的企業需要按雙月份提交增值稅申報表（”VAT 3表”），即1月/2月，3月/4月等。
然而，如果企業由於進項稅超過銷項稅而處於持續退稅狀態，它可以申請每月提交增值稅申報表，以改善其現金流狀況。
Most Irish VAT-registered businesses are required to submit VAT returns (“form VAT 3”) on a bimonthly basis that is, for January/February, March/April, etc.
However, if a business is in a continuous repayment position because its input tax exceeds its output tax, it may apply to submit monthly VAT returns which will ease its cash flow position.
電子增值稅申報表必須在雙月增值稅期結束後的23天內提交。
手工提交的增值稅申報表則應在每個稅期之後的第19日前提交。
Electronic VAT returns must be filed within 23 days following the end of the bimonthly VAT period. VAT returns submitted manually are due by the 19th of the month following each taxable period.
現在大部分增值稅申報表都需要以電子形式提交。
Most VAT returns are now required to be filed electronically.
對於年度增值稅負擔低於3,000歐元的納稅人，可以每半年（即六個月一次）提交增值稅申報表。
年度增值稅負擔在3,000歐元至14,400歐元之間的納稅人可以每四個月（即三個月一次）提交申報表。
Biannual (i.e., six-monthly returns) filing of VAT returns are available for taxpayers with annual VAT liabilities of less than 3,000 euros. Traders with annual VAT liabilities of between 3,000 euros and 14,400 euros may be able to file on a triannual basis (i.e., for periods covering four months).
在某些情況下，企業還可以申請每年提交一次增值稅申報表，但愛爾蘭稅務局將通過直接轉帳定期收取款項。
In certain cases, businesses may also apply to submit a VAT return on an annual basis, although the Irish Revenue Authority will collect payments periodically by direct debit.
納稅人還必須完成”年度交易詳細資料”（ARTD）。
這是一份統計申報表，記錄了整年的銷售、購買、進口、逆向徵稅供應以及歐盟成員國之間的採購和供應的增值稅排除值和增值稅率。通常應與納稅人的財年結束後的增值稅申報表一同提交。
Taxpayers must also complete an Annual Return of Trading Details (ARTD). This is a statistical return which records the VAT exclusive values and VAT rates applicable to sales, purchases, importations, reverse charge supplies, and intra-Community acquisitions and supplies throughout the year. It is generally due with the VAT return following the taxable person’s financial year-end.
未能按時提交增值稅申報表並清算所有未付款項可能導致固定罰款4,000歐元以及最高達稅款100%的罰款。
未繳納應稅但未支付的增值稅每天需支付0.0274%的利息。
Failure to furnish VAT returns and settle any outstanding payments on time may result in a fixed penalty of 4,000 euros plus tax-geared penalties of up to 100% of the tax due. Interest at the rate of 0.0274% per day that the tax is due but not paid would also be due.
NRC-IE-150:
在愛爾蘭的非居民公司(Non-Resident Company) VAT 電子申報規定?
答:
根據 BNA VAT 10.3.2. Electronic Filing — 電子申報
使用愛爾蘭稅務局的”Revenue Online Services”門戶網站，幾乎所有增值稅登記的納稅人必須強制性地進行愛爾蘭增值稅申報表的電子提交和增值稅的電子支付。
Electronic filing of Irish VAT returns and electronic payment of VAT is compulsory for almost all VAT-registered persons using the Revenue Online Services portal.
此門戶網站的鏈接在附錄15.2中提供。
A link to this portal is provided in Appendix 15.2.
愛爾蘭稅務局可以在申請時，根據愛爾蘭稅務局對納稅人是否具備”能力”（實際上限制）來排除納稅人的電子支付和申報義務，例如，如果老年人沒有網絡訪問。並沒有特定的排除納稅人的清單，因為這將是特殊情況。電子申報是強制性的標準。
The Irish Revenue Authority may, on application, exclude a taxpayer from its obligation to pay and file electronically if the Irish Revenue Authority is satisfied that the taxpayer does not have “the capacity to do so” which in practice is limited, e.g., if an elderly person does not have access to the internet. There is no specific list of taxpayers that are excluded, as these would be exceptional circumstances. The standard is mandatory e-filing.
NRC-IE-160:
在愛爾蘭的非居民公司(Non-Resident Company) VAT 付款或存款的時間期限規定?
答:
根據 BNA VAT 10.3.3. Timing of Payments or Deposits — 付款或存款的時間
增值稅的支付必須在申報表截止日期前完成。
Payment of VAT obligations must be made by the deadline for filing the return.
更多信息請參閱第10.3.1節。
For more information, see Section 10.3.1.
NRC-IE-170:
在愛爾蘭的非居民公司(Non-Resident Company) VAT 付款或存款的方式規定?
答:
根據 BNA VAT 10.3.4. Methods of Payment or Deposit — 付款或存款的方式
Outstanding VAT should be paid to the Irish Revenue Authority electronically using the ROS system.
應該使用ROS系統向愛爾蘭稅務局電子支付未付的增值稅。
The Irish Revenue Authority may accept payments outside of ROS in limited circumstances but there is a general push by the Irish Revenue Authority to ensure that all taxpayers pay using ROS. Therefore, difficulties could arise for taxpayers if they cannot pay using ROS as the Irish Revenue Authority may not accept the payment made by any other means and as a result the taxpayer could be subject to interest and penalties for late payment of VAT.
愛爾蘭稅務局在有限的情況下可能接受ROS之外的付款，但愛爾蘭稅務局通常推動所有納稅人使用ROS進行支付。因此，如果納稅人無法使用ROS進行支付，可能會遇到困難，因為愛爾蘭稅務局可能不會接受以其他方式進行的付款，結果納稅人可能因增值稅遲延支付而面臨利息和罰款。
NRC-IE-180:
在愛爾蘭的非居民公司(Non-Resident Company) VAT 紀錄保存規定?
答:
根據 BNA VAT 10.3.5. Recordkeeping — 記錄保存
根據增值稅法案第84(1)條的規定，每一個應負責的人（即已註冊的增值稅納稅人）都必須保存所有影響或可能影響其增值稅責任和可否扣除進項增值稅的交易的完整且真實的記錄。
Section 84(1) of the VAT Act requires every accountable person (i.e., VAT-registered) to keep full and true records of all transactions which affect or may affect their VAT liability position and entitlement to an input VAT deduction.
除了發票外，這些記錄還包括帳簿、發票、報關單副本、退款單、借項單、收據、帳目、憑證、銀行對帳單以及與貨物或服務供應相關的任何其他文件。這些記錄通常需要保存六年。
In addition to invoices, such records include books, invoices, copies of customs entries, credit notes, debit notes, receipts, accounts, vouchers, bank statements and any other documents whatsoever which relate to the supply of goods or services. These records must generally be kept for a period of six years.
對於財產交易，記錄應該保存財產的壽命，即擁有或租用財產的持續時間，再加上另外六年。
For property transactions, records should be retained for the life of the property, i.e., the duration that it is owned or leased plus a further six years.
雖然增值稅法案並沒有明確規定記錄必須保存的位置，但增值稅法案第108條規定，愛爾蘭稅務局有權檢查記錄，因此如果這些記錄保存在境外，納稅人有義務在境內提供記錄供檢查。
在非常有限的情況下，稅務局官員可能會出境進行檢查/審計。但根據增值稅法案第72(2)條的特例規定，任何發票（即紙質發票）必須保存在愛爾蘭境內，除非與稅務局達成協議並受到其設定的任何條件限制。
愛爾蘭稅務局不再要求保留任何第三方記錄的紙質原件，只要根據已發布的信息技術和程序要求生成、記錄和存儲原始記錄的電子副本即可。
所有電子存儲的記錄都必須以紙質或電子形式提供給稅務局官員查閱。
在官員要求查閱記錄時，稅務局官員將指定電子記錄的交付方式和格式。
增值稅法規已經修訂，包含了必須遵守的電子存儲稅務記錄的信息技術和程序要求。
While VAT law does not specifically prescribe the location at which records must be kept, Section 108 of the VAT Act states that the Irish Revenue Authority has the power to inspect records and so where they are retained outside the jurisdiction, the trader is obliged to present the records for inspection within the jurisdiction.
In very limited circumstances, a Revenue official may travel outside the jurisdiction to conduct the inspection/audit.
By way of exception to this, Section 72(2) of the VAT Act requires that any invoice other than an electronically issued invoice (i.e., hard copy invoices) must be stored in the state unless by way of agreement with, and subject to any conditions set out by Revenue.
The Irish Revenue Authority no longer requires the retention of paper originals of any third-party records where an electronic copy of the original record is generated, recorded and stored under the information technology and procedural requirements as published. All electronically stored records must be accessible to a Revenue official in paper or electronic form.
The method of delivery and the format of the electronic record by the Revenue official shall be specified by the Revenue official at the time the records are being requested.
The VAT regulations were amended to include details of the information technology and procedural requirements that must be followed to store tax records electronically.
對於在2021年7月1日之後從事遠程銷售的在線市場運營商，有特殊的記錄保存規則。更多信息請參見第9.2節。
Special recordkeeping rules apply to online marketplace operators engaged in distance sales on or after July 1, 2021. For more information, see Section 9.2.
對於在2021年7月1日之後註冊了一站式報稅服務的人，也有特殊的記錄保存要求。更多信息請參見第13.3節。
Special recordkeeping requirements also apply to persons registered for the One Stop Shop on or after July 1, 2021. For more information, see Section 13.3.
NRC-IE-180:
在愛爾蘭的非居民公司(Non-Resident Company) 以IE…..VAT銷售至其他歐盟 國家的VAT 申報規定?
答:
根據 BNA VAT 10.3.6. Other Matters — 其他事項
EC Sales List (ESL) 歐盟銷售清單
在愛爾蘭註冊的增值稅納稅人從事歐盟內交易的人必須提交摘要性報表（在愛爾蘭通常稱為「VIES報表」，在其他司法管轄區稱為「EC Sales List」或ESL）。
對於VIES報表，沒有報告閾值。
因此，從事這類交易的增值稅納稅人無論交易金額如何，都必須提交VIES報表。
Persons registered for VAT in Ireland that are engaged in intra-Community transactions must submit recapitulative statements (often referred to in Ireland as “VIES Statements” and referred to in other jurisdictions as “EC Sales Lists” or ESLs).
There is no reporting threshold applicable to VIES Statements.
Accordingly, VAT-registered persons engaged in such transactions must submit VIES Statements regardless of transaction value.
EC Sales List還必須包含關於叫賣庫存安排中的貨物接收方的信息。有關叫賣庫存的更多信息，請參見第3.5節。
The EC Sales List must also contain information about the recipients of goods in call-off stock arrangements. For more information about call-off stock, see Section 3.5.
此外，從該日期起，愛爾蘭增值稅法案的附表2第1(1)部分規定，納稅人必須遵守VIES報表報告義務，以獲得內部歐盟調運的零稅率。
有關更多信息，請參見第7.4節。
In addition, as of that date, Schedule 2, Part 1(1) of the Irish VAT Act provides that taxpayers must comply with VIES Statement reporting obligations in order for the intra-Community dispatches to obtain a zero rate.
For more information, see Section 7.4.
增值稅法案的第82和第83條以及增值稅法規2010年的第26條包含與VIES報表有關的詳細規定。
清單必須提供每個提交者的客戶的增值稅號碼以及適用課稅期內向每個客戶提供的交易總值。
Sections 82 and 83 of the VAT Act and Regulation 26 of the VAT Regulations 2010 contain the detailed provisions relevant for VIES Statements.
The listing must provide details of the VAT number of each of the filer’s customers and the aggregate value of the supplies made to each customer in the applicable taxable period.
在旗幟欄位中應包含“S”指示符，如果交易涉及服務，應標註“T”指示符，如果交易中的商品是三角交易簡化的主題。
The indicator “S” in the flag column should be included if the supply relates to services and flag “T” should be indicated if the goods were the subject of triangulation simplification.
服務供應商需要每季度提交報表，但可以選擇每月提交。
Suppliers of services are required to file quarterly statements but can opt to file monthly.
商品供應商通常需要每月提交報表。
然而，如果應報告的商品供應未超過季度閾值50,000歐元，納稅人可以選擇每季度提交。
某些低值商品供應商可以按年提交報表，如果他們的供應未超過一定閾值。
Suppliers of goods must generally file the statement on a monthly basis. However, if reportable supplies of goods do not exceed the quarterly threshold of 50,000 euros, taxable persons may elect to file quarterly. Certain low-value suppliers of goods may file on an annual basis, if their supplies do not exceed certain thresholds.
VIES報表必須在適用期結束的次月的第23天前提交。
可以使用愛爾蘭稅務局的在線服務門戶（ROS）提交報表。
附錄15.2提供了到該門戶的連結。
The VIES Statement must be submitted by the 23rd day of the month following the end of the applicable period. The return may be submitted online using the Irish Revenue Authority Online Service portal (ROS). Appendix 15.2 provides a link to this portal.
未遵守VIES報表義務可能會產生最高4,000歐元的罰款。
Failure to comply with VIES Statement obligations may result in a penalty of up to 4,000 euros.
有關適用於三角交易的VIES報表報告要求，請參見第5.5節。
See Section 5.5 for information about VIES Statement reporting requirements applicable to triangular transactions.
Intrastat Declaration
除了在“VAT 3回報”中填寫相關框（如E1和E2等）外，進行歐盟內貨物供應或採購的納稅人，如果超過指定的報告閾值，可能還需要填寫詳細的進口出口貨物統計申報表（Intrastat Declaration）。
到達報告閾值的情況下，到貨的閾值是每年500,000歐元，發出的閾值是每年635,000歐元。
As well as completing the relevant boxes (E1 and E2, etc.) on the “VAT 3 return,” taxable persons making intra-Community supplies or acquisitions of goods may also be required to complete a detailed Intrastat Declaration if specified reporting thresholds are exceeded. The reporting thresholds for arrivals is 500,000 euros a year, and the reporting threshold for dispatches is 635,000 euros annually.
Intrastat Declaration必須在報告月份結束後的第23天提交。可以通過ROS系統在線提交報告。附錄15.2提供了到該門戶的連結。
The Intrastat Declaration must be filed on the 23rd day of the month after the end of the reporting month. The report can be filed online through the ROS system. Appendix 15.2 provides a link to this portal.
有關適用於三角交易的Intrastat報告要求，請參見第5.5節。
See Section 5.5 for information about Intrastat reporting requirements applicable to triangular transactions.
European Commission VAT Number Validation Tool
歐洲委員會維護了一個歐盟范圍內的搜索引擎，其中包含在歐盟成員國營運且被授權進行零稅率歐盟內供應貨物或服務的納稅人的增值稅識別號碼。
歐盟納稅人應使用這個稱為增值稅信息交換系統（VIES）增值稅號碼驗證網絡工具，來驗證其自己所在的歐盟成員國之外的歐盟納稅對手的增值稅登記狀態，確保其歐盟內交易符合零稅率條件。
如果該網絡工具返回“無效狀態”響應，則納稅人必須進一步進行審查，以確定該交易是否符合零稅率條件。
否則，零稅率的權利可能會丟失。
The European Commission maintains an EU-wide search engine of all the VAT identification numbers of taxable persons operating in EU Member States that are authorized to carry out zero-rated intra-Community supplies of goods or services.
EU taxpayers should use this tool — the VAT Information Exchange System (VIES) VAT number validation web tool — to verify the VAT registration status of EU taxable counterparties outside their own Member State, to ensure that their intra-Community transactions qualify for a zero-rating. If the web tool returns an “invalid status” response in connection with a VAT number, the taxpayer must complete further due diligence to establish that the transaction qualifies for a zero-rating. Otherwise, the right to the zero-rating may be lost.
這個數據庫中只包含“歐盟內”的愛爾蘭增值稅注冊。愛爾蘭的“僅國內”的增值稅注冊可以在“稅務網上服務”（ROS）中確認。
Only “intra-EU” Irish VAT registrations appear in this database. “Domestic-only ” Irish VAT registrations may be confirmed in the Revenue Online Service (ROS).
有關審查要求的更多信息，請參見第9.3節。
For more information on the due diligence requirements, see Section 9.3.
有關愛爾蘭增值稅注冊系統的更多信息，請參見第10.1節。
For more information about Ireland’s VAT registration system, see Section 10.1.
有關歐洲委員會VIES增值稅號碼驗證網絡工具的鏈接，請參見《增值稅導航器》歐盟章節的附錄15.2。
For a link to the European Commission VIES VAT number validation web tool, see Appendix 15.2 of the European Union chapter of the VAT Navigator.
NRC-IE-180:
在愛爾蘭的非居民公司(Non-Resident Company)VAT相關網站?
Domestic Statutes, Regulations, etc. 國內法規、法規、等等
Administrative Guidance 行政指導
Irish Revenue VAT Tax and Duty Manual
Irish Revenue Authority Online Service portal
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