- Gnó › Airgeadas Business › Finance
#2492
...i gcás earraí grósaera a bhfuil an sonrasc in airgead reatha coigríche, is é a bheidh, chun críocha an Ordaithe seo, sa cháin bhreisluacha i leith na n-earraí chun críocha an Orduithe seo, an cháin sin is iníoctha ar an méid coibhéiseach in airgead reatha na hÉireann, arna ríomh de réir fhomhír (b) den mír seo.
...in the case of grocery goods invoiced in a foreign currency, for the purposes of this Order the value added tax in respect of the goods shall be that payable on the equivalent amount in Irish currency calculated in accordance with subparagraph (b) of this paragraph.
I gcás gur in airgead reatha coigríche a dhéanfar sonrasc ar earraí ansin chun críocha an Airteagail se9 ríomhfar an choibhéis in airgead reatha na hÉireann de réir an ráta malairte meán-dúnta oifigiúil ar dháta an tsonraisc iomchuí nó, mura ndearbhaítear aon rátaí oifigiúla ar an dáta sin, de réir an ráta malairte meán-dúnta is déanaí roimhe sin.
Where goods are invoiced in a foreign currency then for the purposes of this Article the equivalent in Irish currency shall be calculated at the official mid-closing exchange rate on the date of the relevant invoice or, if no official rates are declared on that date, at the latest previous mid-closing exchange rate.