CSNA seeks clarification on VAT reversal for antigen tests
Print31 January 2023
Antigen tests are now a 0% VAT product following a request from the Minister for Finance.
Due to mixed messaging from suppliers, the Convenience Stores & Newsagents Association (CSNA) has sought clarification from Revenue in regard to products bought at 23% VAT after 1 January.
It is possible that suppliers may be required to use credit notes and reissue the correct VAT.
You may also wish to have Revenue’s opinion on whether a retailer is obligated to refund any customer who had the 23% legitimately applied to the product up until the 20 January. The CSNA says it hopes to have this information for retailers shortly.
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