Official law and reference directory
VAT Act & VAT Rules — Current & Archive
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| IRD — VAT Act 2052, consolidated through Finance Act 2082 | Consolidated through Finance Act 2082 | Apply the Finance Act 2083 overlay, including current schedules. |
| IRD — VAT Rules 2053, twenty-seventh-amendment edition | Twenty-seventh-amendment edition | Principal registration, credit and invoicing provisions checked in the linked guides. |
Official archive and related sources
- VAT Act
IRD — official archive or publication entry point
- VAT Rules
IRD — official archive or publication entry point
- VAT Directives
IRD — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.