IPU VAT Scheme

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 ciara.enright@ipu.ie or 01 493 6401.
File TypeImageTitlepost_modifiedFile LinkPost URL
File TypeApportioning DPS VAT 21%30 January 2024https://ipu.ie/?post_type=ipu_document&p=180567IPU VAT Scheme
File TypeIPU VAT Scheme 23% September 202330 January 2024https://ipu.ie/?post_type=ipu_document&p=180565IPU VAT Scheme
File TypeApportioning DPS VAT 1-9-20.xls01 December 2020https://ipu.ie/ipu-document/apportioning-dps-vat-1-9-20-xls/IPU VAT Scheme
File TypeIPU VAT Scheme 18 August 202031 May 2021https://ipu.ie/ipu-document/ipu-vat-scheme-18-august-2020/IPU VAT Scheme
File TypeIPU VAT Scheme FAQs22 September 2016https://ipu.ie/ipu-document/ipu-vat-scheme-faqs/IPU VAT Scheme
File TypeApportioning DPS VAT 19-6-13.xls22 December 2014https://ipu.ie/ipu-document/apportioning-dps-vat-19-6-13-xls/IPU VAT Scheme
File TypeMark Up Exercise10 June 2013https://ipu.ie/ipu-document/mark-up-exercise/IPU VAT Scheme
File TypeNotes to completing the IPU VAT Scheme 10-6-1310 June 2013https://ipu.ie/ipu-document/notes-to-completing-the-ipu-vat-scheme-10-6-13/IPU VAT Scheme
File TypeIPU VAT Scheme incl EU not resale 10-6-13.xls10 June 2013https://ipu.ie/ipu-document/ipu-vat-scheme-incl-eu-not-resale-10-6-13-xls/IPU VAT Scheme
File TypeIPU VAT Scheme 13 November 201213 November 2012https://ipu.ie/ipu-document/ipu-vat-scheme-13-november-2012/IPU VAT Scheme
File TypeLetter to Revenue re VAT Scheme 9-2-1102 September 2011https://ipu.ie/ipu-document/letter-to-revenue-re-vat-scheme-9-2-11/IPU VAT Scheme

Irish Pharmacy Union

Butterfield House, Butterfield Avenue, Rathfarnham, Dublin 14, D14 E126, Ireland
Tel +353 1 493 6401
Fax +353 1 493 6407
Open Monday to Friday, 9am-5pm

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