The IPU VAT Scheme is suitable for all pharmacies with a vatable turnover of less than €1.5m that do not have a fully-functional EPOS system.
Please see below documents relating to the IPU VAT Scheme. The scheme came into effect on 1 September 2012. We recommend that the mark-up exercise is carried out at least once a year. If you require advice on the IPU VAT Scheme, please contact Ciara Enright at firstname.lastname@example.org 01 493 6401.
|Apportioning DPS VAT 1-9-20.xls||1 December 2020||View|
|IPU VAT Scheme 18 August 2020||18 August 2020||View|
|IPU VAT Scheme FAQs||22 September 2016||View|
|Apportioning DPS VAT 19-6-13.xls||22 December 2014||View|
|Mark Up Exercise||10 June 2013||View|
|Notes to completing the IPU VAT Scheme 10-6-13||10 June 2013||View|
|IPU VAT Scheme incl EU not resale 10-6-13.xls||10 June 2013||View|
|Revenue eBrief No 41 2012||22 December 2012||View|
|IPU VAT Scheme 13 November 2012||13 November 2012||View|
|Letter to Revenue re VAT Scheme 9-2-11||2 September 2011||View|