Irish Revenue Developments / All

With insights in areas including key tax measures, the Employment Wage Subsidy Scheme, VAT, infrastructure, property, technology and credit supports.

Calendar of upcoming tax deadlines.

In this article, we keep track of latest developments in Ireland’s double taxation treaty network.

Maurice Scullion rounds up recent developments from Irish Revenue as published in Revenue eBriefs.

Irish Revenue has issued eBrief No.121/20 which formally updates their guidance notes with respect to the PAYE obligations applying to a Short Term Business Visitor (“STBV”) who performs duties in Ireland in a tax year.

On 23 June 2020, Revenue released eBrief No. 117/20 which provides for a range of updates and clarifications in respect of the extension of the Temporary Wage Subsidy Scheme (“TWSS”) to 31 August 2020 (as announced by the Minister for Finance and Public Expenditure and Reform on 5 June 2020).

The Irish Revenue Commissioners have officially extended the FATCA and CRS filing deadline for the 2019 reporting period from 30 June 2020 to 30 September 2020, due to the COVID-19 pandemic.

On 5 June 2020, the Minister for Finance announced that the Temporary Wage Subsidy Scheme (TWSS) is being extended until the end of August.

Revenue have announced additional details on the operation of a new scheme to ‘warehouse’ VAT and employer PAYE liabilities that have been deferred during the COVID-19 crisis period.