Value Added Tax (VAT) - Revenue - Irish Tax & Customs

Value Added Tax (VAT) - Revenue - Irish Tax & Customs www.revenue.ie/en/tax/vat Guide to VAT About this Guide - eBrief September 2013 Value-Added Tax (VAT) is a tax on consumer spending. It is collected by VAT-registered traders on their supplies of goods and services effected within the State, for consideration, to their customers.