Value-Added Tax Consolidation Act 2010

85E

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.]

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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