Value Added Tax Consolidation Act 2010 section 85G

Manner of reporting

Section 85G sets out the manner in which payment service providers must report certain payment record information to Revenue.

  • Payment service providers must report the information contained in the records required under section 85F to the Revenue Commissioners.
  • All reporting must be carried out by electronic means, using such form as Revenue may specify for the purpose.
  • Reports must be submitted no later than the end of the month following the calendar quarter to which the information relates.
  • The reporting obligation was introduced by the European Union (Value-Added Tax) Regulations 2023 (SI 650 of 2023).

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