Legal Counsel – Interpretation and Rulings – Published Binding Rulings – VAT Rulings 1-20

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31 March 2026 – Value-Added Tax Act, 1991: The following sanitised VAT rulings were published:

  • VAT Ruling 019 – Consideration
  • VAT Ruling 018 – Apportionment
  • VAT Ruling 017 – VAT treatment of auctioneering artwork for non-residents
  • VAT Ruling 016 – Apportionment
  • VAT Ruling 015 – Supply of student accommodation

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