I received my Eircom bill dated 31/12/2011 and they had charged VAT at 23% instead of 21%
I rang and complained and will be issued with a credit note for the difference - only a few euro but all the same.
Although most of the bill is for service from 1/01/12 to 29/02/12, the VAT legislation is quite clear on this - the VAT rate to be applied is the rate applicable on the billing date not the supply of service date.
Here's a link to relevant chapter (18.6) of VAT notes from revenue site http://www.revenue.ie/en/tax/vat/guide/vat-guide-ch18.pdf
I rang and complained and will be issued with a credit note for the difference - only a few euro but all the same.
Although most of the bill is for service from 1/01/12 to 29/02/12, the VAT legislation is quite clear on this - the VAT rate to be applied is the rate applicable on the billing date not the supply of service date.
Here's a link to relevant chapter (18.6) of VAT notes from revenue site http://www.revenue.ie/en/tax/vat/guide/vat-guide-ch18.pdf