S.I. No. 488/1998 - Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations, 1998 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1998 S.I. No. 488/1998 - Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations, 1998 S.I. No. 488/1998 - Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations, 1998 AmendmentsLeasuithe S.I. No. 488 of 1998. VALUE-ADDED TAX (ELECTRONIC DATA EXCHANGE AND STORAGE) (AMENDMENT) REGULATIONS, 1998 The Revenue Commissioners, in exercise of the powers conferred on them by sections 17 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations, 1998.
(2)These Regulations shall come into operation on the 1st day of January,
- The Value-Added Tax (Electronic Data Exchange and Storage) Regulations, 1992 ( S.I. No. 269 of 1992 ), are hereby amended by the insertion of the following Regulation after Regulation 2: "2A. Where an amount or consideration is specified for the purposes of these Regulations, then such amount or consideration shall be expressed in a denomination of the currency of the State and be identified by the use of the symbol appropriate to the denomination so expressed.". GIVEN this 18th day of December, 1998 Josephine Feehily Revenue Commissioner EXPLANATORY NOTE These Regulations amend the Value-Added Tax (Electronic Data Exchange and Storage) Regulations, 1992, to provide that amounts or considerations specified in VAT invoices and other documents must be expressed in a denomination of the State's currency and the appropriate symbol must be used to identify which denomination is being used. The Regulations do not prevent a person showing the amount or consideration in both denominations, if desired, provided the appropriate symbols are included. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais