Value-Added Tax Consolidation Act 2010
F188[Retention of records by payment service providers
85E.—Any records retained by a payment service provider in accordance with section 85C shall be kept in electronic format for a period of 3 years from the end of the year of the date of payment.]
Annotations:
Amendments:
F188
Inserted (1.01.2024) by European Union (Value - Added Tax) Regulations 2023(S.I. No. 650 of 2023), reg. 3, in effect as per reg. 2