Guidance Note #20 Requirement for Provisional VAT Invoice Now Available

This Guidance Note is intended to set out new requirements for conveyances of real property made pursuant to the Conveyancing and Law of Property (Amendment) Act, 2025 (“the Amendment”) that amends the Conveyancing and Law of Property Act (“the CLPA”).

This Guidance Note should be read in conjunction with the CLPA, the Value Added Tax Act (“the VATA”), the Value Added Tax (Supply of Real Property)(General) Rules, 2023 (“the VAT Supply RP Rules”) and the Value Added Tax Regulations (“the VATR”), all of which can both be found on the website of the Department of Inland Revenue (“the DIR”). If there is a discrepancy between this Guidance Note and the CLPA, the VATA, VAT RP Rules, or VATR, the provisions of the Acts, Rules, and Regulations will prevail.

Click Here to Access Requirement for Provisional VAT Invoice – Guidance Note

Click Here to Access VAT Invoice for Conveyance Request Form