IPASS

Baisc principles of the VAT System
Introduction to Basic Principles; Irish VAT Legislation; Operation of Irish VAT System; VAT Terms Explained; VAT Inclusive Retail Prices; VAT Inclusive and VAT Exclusive Figures; Books and Records; Calculating VAT Liability

VAT Rates
An accountable person; VAT Supplies; Taxable Supplies of Goods; Taxable Supplies of Services; Guide to Main VAT Rates; VAT Exempt Persons; VAT Exempt Activities; Interpretation of VAT Law; Section 56 Relief; Persons Making Zero Rated Supplies; Goods and Services Liable at the Zero Rate; Goods and Services Liable at the Low Rate; Goods and Services Liable at the Standard Rate; VAT Rates Database

VAT Registration
Accountable Persons; Taxable Supply; Registration for VAT;How is Turnover Threshold Determined; Threshold Adjustment; Relief for Stock in Trade; Registration before Trading Commences; Cancellation of VAT Registration; Option or Election to Register; Cancellation of Election Case; Failure to Register; Registration Procedures; Date of Registration; Consequences of Registration; Farmers and VAT Registration; Non Established Traders;VAT Exempt Activities; Taxable and Exempt Activities; Waiver of Exemption; VAT Group Registration

VAT Returns
Annual VAT Returns; Small Traders and Annual VAT Returns; Monthly Returns; Interest Charges; Late Returns and Section; 22 Estimates; VAT Repayments; Completing VAT Returns; Revenue On Line Service (ROS); Annual Return of Trading Details

VAT Invoices and Credit Notes
Importance of VAT Invoices; What is a VAT Invoice; Issue of a VAT Invoice; Form of a VAT Invoice; Exceptions; Time Limits for Issuing VAT Invoices; Invoices issued by Unregistered Persons; Invoices issued by Flat Rate Farmers; Settlement Vouchers; Increase in Price Payable; Reduction in Price Payable; Incorrect VAT Rate Charged; Incorrect VAT Shown; Invoices Issued in a Foreign Currency; Services and Non VAT Invoices; Deposits or Advance Payments; Credit Notes; Information on a Credit Note; Time limit for Issuing Credit Notes; Credit Note with no VAT; Electronic Data Interchange; Retention of Records

Supply of goods liable to VAT
Taxable Supplies; Taxable Supplies of Goods; Goods or Services;Self Supplies; Gifts; Industrial Samples; Replacement Goods; Bulk Discounts; Cash Back Schemes; Money – Off Schemes; Sale of Gift Vouchers; Payments Received in Advance; Mixed Supplies (The Package Rule); The Two Thirds Rule

Place of Supply of Goods
Importance of Place of Supply Rules; Goods which are Dispatched or Transported; Goods which are not Dispatched or Transported; Goods which are Installed or Assembled; Goods Imported from Outside of the EU; Goods Supplied when Travelling between EU States; Distance Sales

Exports
What are Exports? ;  Place of Supply and VAT Rate; Input Credit for Export Companies; Records Required in Connection with Exports; Evidence of Export of Goods; Exports by Purchasers; Retail Export Scheme

Imports
VAT Rate; Valuation for VAT Purposes; Customs Value; Declared in Foreign Currency; Deferred Payment Scheme; Credit in VAT Returns for VAT on Imported Goods;  Parcel Post Importations of Taxable Goods; Shannon Customs Free Airport; Ringaskiddy Free Port; VAT 13A Scheme; VAT Free Importation of Goods destined for another Member State ; Situations when VAT is not Payable at Importation

Intra Community Supplies of (goods only) 

Place of Supply; Rate of VAT; Evidence of Intra Community Supplies; Distance Sales and Intra Community Supplies (ICS); Distance Sales Threshold; Distance Sales into Ireland; VIES Returns; Intrastat Returns 

Intra Community Acquisitions (goods only)
VAT Exempt Institutions; Purchasing Goods from Abroad; Intra Community Acquisitions by Farmers; Branch to Branch Transfers; Errors and corrections

Supply of Installation of Goods Only

Introduction; Place of Supply Rules

Deductible VAT and Non Deductible VAT
Right to Deduct VAT; Non Deductible VAT; VAT relief for Conference Accommodation; Personal Services; Motor Vehicles; Qualifying Motor Vehicles; Crew Cabs; Foreign VAT; Sale of Goods on which no Input Credit Allowed; Taxable and Exempt Supplies; Margin Schemes; Trade-ins; Trade-in Values – VAT Inclusive and VAT Exclusive; Time limits

Amount on which VAT is chargeable
Expenses Incurred in Providing a Service; Reimbursed Expenses and Expenses Incurred; Possible Mitigation; Payments by Credit Card; Goods Sold at less than Market Value; VAT and Withholding Tax; Trade-ins; Excess Payment; Postage and Insurance; Bad Debts; Deposits or Payments in Advance; Payment in Kind; Disposing of Company Assets; Margin Schemes

Accounting for VAT
Sales/Invoice Basis; Cash Receipts Basis; Application for Cash Receipts Basis; Transactions Excluded from Cash Receipts Basis; Connected Persons; Review of Eligibility and Cancellation of Authorisation; Change in VAT Rate; Change from Cash Receipts Basis to Sales/Invoice Basis; Change from Sales/Invoice Basis to Cash Receipts Basis; Bad Debt Relief; Retailers and Segregation of Sales