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

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