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www.revenue.ie
Page 7
Cáin Mhaoine Áitiúil - ...
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Cliceáil anseo
chun
níos mó eolais a fháil faoin gCáin Mhaoine Áitiúil
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revenue.ie
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Click here for more information on Local Property Tax
ROS - Cabhair le Foirm...
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Pá Comhlán
chun
Críocha an Mhuirir Shóisialta Uilíoch i Leith na Fostaíochta Roimhe Seo
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Gross Pay for Universal Social Charge Purposes For Previous Employment
Fáilte go ÍMAT aon trát...
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Daoine aonair atá roghnaithe ag na Coimisinéirí Ioncaim
chun
Tuairisceán Ioncaim a chomhlánú (Foirm 12)
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revenue.ie
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Individuals selected by Revenue to complete a Return of Income (Form 12)
Treoir ar CFC - Díolúin...
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oideachas a chur
chun
cinn;
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the advancement of education;
Fáltais ó Imscrúduithe ...
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Nuashonraítear an tábla seo ar bhonn rialta
chun
athruithe substainteacha a léiriú.
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revenue.ie
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This table is updated on a regular basis to reflect substantive changes.
Sonrascadh
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gur féidir cóid tráchtearra a úsáid
chun
cur síos a dhéanamh ar earraí agus seirbhísí.
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revenue.ie
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commodity codes as agreed with Revenue can be used to describe goods and services.
Aisíocaíochtaí do Dhaoi...
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Ní dhéantar foráil ar bith d'fhaoisimh ar threalamh eile nó ar ábhair a ceannaíodh
chun
deisiú nó obair chothabhála a dhéanann iascaire neamhchláraithe é féin nó aon duine neamhchláraithe eile a chur i gcrích.
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There is no provision for relief on other equipment or materials purchased for the carrying out of repair or maintenance work by an unregistered fisherman himself or by any other unregistered person.
Nótaí Treorach
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atá ar fáil saor in aisce,
chun
iad a fheiceáil nó a phriontáil. Is féidir comhaid a fheiceáil nó a phriontáil i do brabhsálaí, nó,
chun
doiciméid a íoslódáil go do ríomhaire pearsanta, deasghliogáil ar nasc an fhoirm atá úsáidte agat agus déan rogha ar 'Save Target As'.
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in order to view or print them. Files may be viewed or printed in your browser, or to download a document to your PC, right-click on the link to the Notes you require and select 'Save Target As'.
Aisíocaíochtaí do Dhaoi...
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Leagan an bhileog eolais seo amach na scéimeanna éagsúla atá ann
chun
CBL a aisíoc do dhaoine nach bhfuil cláraithe le haghaidh CBL sa Stát.
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This information leaflet sets out the various schemes for repayment of VAT to persons who are not registered for VAT in the State.
Sonrascadh
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sláine teachtaireachta nó taifid leictreonaigh a bhaineann leis an teachtaireacht sin a áirithiú le linn tarchuir agus le linn na tréimhse a choinnítear na taifid
chun
críche CBL.
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revenue.ie
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guarantee the integrity of the contents of a message or an electronic record related to that message during transmission and during the period for the retention of records for VAT purposes.
Nótaí Treorach
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atá ar fáil saor in aisce,
chun
iad a fheiceáil nó a phriontáil. Is féidir comhaid a fheiceáil nó a phriontáil i do brabhsálaí, nó,
chun
doiciméid a íoslódáil go do ríomhaire pearsanta, deasghliogáil ar nasc an fhoirm atá úsáidte agat agus déan rogha ar 'Save Target As'.
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revenue.ie
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in order to view or print them. Files may be viewed or printed in your browser, or to download a document to your PC, right-click on the link to the Notes you require and select 'Save Target As'.
Treoir ar CFC - Díolúin...
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reiligiún a chur
chun
cinn;
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the advancement of religion;
Sonrascadh
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12.1 Caithfidh sonraisc a eisítear
chun
críche CBL in airgeadra eachtrach (nach bhfuil ainmnithe in €) suimeanna comhfhreagracha in € agus an méid iarbhír CBL in € a lua. Ní mór don chóip choinnithe an tsonraisc seo na figiúirí céanna a lua.
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12.1 Invoices issued for VAT purposes in amounts expressed in foreign (non-€ denominated) currency should contain the corresponding figures in € and must contain the actual VAT amount in €. The copy of the invoice that has to be retained must show the same figures. This rule also applies to credit notes, debit notes and settlement vouchers.
Sonrascadh
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gur féidir na tuairiscí seo a úsáid
chun
sochar ionchuir a éileamh.
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revenue.ie
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such reports can be used as the basis for claiming input credit.
Sonrascadh
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an dáta ar ar cuireadh na hearraí nó seirbhísí ar fáil, nó sa chás go ndéantar íocaíocht ina hiomlán, nó ina tráthchodanna as earraí nó seirbhísí sula gcuirfear soláthar
chun
críche, an dáta ar a ndearna an íocaíocht ar an gcuntas sa mhéid go bhfuil difríocht idir an dáta sin agus dáta eisiúna an tsonraisc.
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the date on which the goods or services were supplied or, where payment in full, or by instalments, for goods or services is made before the completion of the supply, the date on which the payment on account was made in so far as that date differs from the date of issue of the invoice.
Aistriú Áit Chónaithe
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Feidhmchlár Fíoraithe
Chun
Coinsíneacht (FFC)
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revenue.ie
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Consignment Release Verification (CRV)
Sonrascadh
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13. Teorainn ama
chun
Sonraisc CBL agus Nótaí Sochair a Eisiúint
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13. Time limit for issuing VAT Invoices and Credit Notes
Príobháideachas
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Leasaíodh rannán na nasc
chun
a infheidhmeacht a shoileiriú maidir le www.revenue.ie amháin.
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Links section edited to clarify applicability to www.revenue.ie only.
Páirtnéireacht Shibhialta
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Ceisteanna Coitianta (PDF, 84KB)
chun
cabhrú le custaiméirí freagraí a aimsiú ar a gcuid ceisteanna.
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Frequently Asked Questions (FAQ) (PDF, 84KB) document has been prepared to assist customers with enquiries.
Sonrascadh
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taifid leictreonacha agus teachtaireachtaí a luann na sonraí atá riachtanach
chun
críche CBL a dhréachtú, a choinneáil agus a stóráil, agus a chur ar fáil d'oifigeach na gCoimisinéirí Ioncaim ar iarratas uaidh,
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revenue.ie
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producing, retaining and storing, and making available to a Revenue officer on request, electronic records and messages in such form and containing such particulars as are required for VAT purposes,
Iolraitheoir CBL
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Úsáidtear an t-iolraitheoir CBL
chun
leas in earraí dochorraithe a luacháil ó 1990 go 30/06/2008.
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revenue.ie
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VAT multiplier to be used when valuing an interest in immovable goods from 1990 to 30/06/2008.
Treoir ar CFC - Díolúin...
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críocha eile
chun
leasa an phobail, nach dtiteann laistigh de na trí chatagóir eile.
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revenue.ie
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other purposes beneficial to the community, not falling within the other three categories.
Sonrascadh
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Leagann an bhileog eolais seo amach na rialacha a bhaineann le sonraisc, nótaí sochair agus cáipéisí eile a eisiúint
chun
críche CBL i láthair na huaire, agus tugann sí breac-chuntas ar thábhacht na gcáipéisí seo i leith fheidhmiú an chórais CBL.
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revenue.ie
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This information leaflet sets out the current rules relating to the issue of invoices, credit notes and other documents for VAT purposes, and outlines the importance of these documents in the operation of the VAT system.
An Pobal & Taisteal
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Ní mór earraí a iompórtáiltear
chun
críocha tráchtála a dhearbhú do lucht Custaim
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revenue.ie
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Goods imported for commercial purposes must be declared to Customs.
Sonraí Teagmhála
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Cliceáil ar do chontae thíos
chun
sonraí teagmhála réigiúnach a fháil.
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revenue.ie
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Click on your county below for region-specific contact details.
Sonrascadh
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méid cánach dlite nó an t-eolas
chun
an méid cánach dlite a áireamh.
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revenue.ie
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the tax due or the information needed to calculate the tax due.
Aisíocaíochtaí do Dhaoi...
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nach soláthraíonn an Stát, comhlach Stáit nó aon údarás poiblí nó áitiúil, go díreach nó go hindíreach aon pháirt de na cistí a úsáidtear
chun
na hearraí a cheannach, agus
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revenue.ie
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such that no part of the funds used in the purchase of the goods is provided directly or indirectly by the State, a State body or any public or local authority, and
Sonrascadh
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go nglacfar leis an bhfianaise ar an Tuairisc Asbhainte CBL mar shonrasc CBL toisc go bhfuil an t-eolas ar fad atá riachtanach
chun
sonrasc bailí a dhréachtú le fáil uirthi.
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revenue.ie
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the Evidence for VAT Deduction Report is recognised as a VAT Invoice and contains the information necessary to form a valid invoice.
Feidhmchlár Fíoraithe C...
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Feidhmchlár Fíoraithe
Chun
Coinsíneacht (FFC) A Scaoileadh
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revenue.ie
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Consignment Release Verification (CRV) Application
Rátaí Cáin Chorparáide
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Thosaigh an modh malartach seo
chun
cáin chorparáide a ríomh ar 28ú Márta 2003.
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revenue.ie
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This alternative method of calculating corporation tax commenced on the 28th March 2003.
Iolraitheoir CBL
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An t-iolraitheoir CBL le húsáid
chun
leas in earraí dochorraithe a luacháil ó 1990 go 30/06/2008
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revenue.ie
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VAT multiplier to be used when valuing an interest in immovable goods from 1990 to 30/6/2008
ROS - Cabhair le Foirm...
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Pá Comhlán
chun
Críocha an Mhuirir Shóisialta Uilíoch i Leith na Tréimhse Fostaíochta Seo
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Gross Pay for Universal Social Charge Purposes in Respect of This Period of Employment
Aisíocaíochtaí do Dhaoi...
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Fhoirm CBL 61A (PDF, 127KB) - Éileamh ar aisíocaíocht Cháin Bhreisluacha (CBL) inmhuirearaithe ar áiseanna agus fearais
chun
úsáide Daoine Faoi Mhíchumas de réir an Ordaithe Cánach Breisluacha 1981 (Aisíoc Cánach) (Uimh. 15).
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Form VAT 61A (PDF, 127KB) - Claim for Refund of Value-Added Tax (VAT) chargeable on aids and appliances for use by Disabled Persons under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981.
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