Irish VAT on EU Trade Overview

Imports into Ireland from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in Ireland correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and exporting will generally apply in reverse from the perspective of a business in another […]

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Irish VAT on Non-EU Trade Overview

Export outside the EU The following deals with the purchase and sale of goods and the provision of services to and from outside EU member states.  The rules are different for supplies within the EU.  The EU has a single set of VAT rules which interlock. The general rule is that the place of supply […]

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VAT on Goods EU / Non EU Issues

VAT on the Sale of Goods VAT applies to the “supply of for monies or other value” of goods or services by taxable persons within the State.  Taxable persons are persons who are or should be registered for VAT.  VAT is also chargeable in respect of the import of goods and the acquisition of goods and […]

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VAT on Services EU / Non-EU Issues

VAT and Services VAT applies to the supply of services by a taxable person in the furtherance of business in the State.  Services are very broadly defined.  It covers the performance or omission of any act and even the toleration of a state of affairs. VAT is charged in respect of the supply of services […]

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Recovering VAT on Imports & Exports

General A key feature of value-added tax is that it is charged on the ultimate consumer or user.  Generally, while goods and services are in the chain of supply, prior to their ultimate provision to the consumer/end-user, VAT suffered may be recovered.  Each supplier is liable for VAT, in effect, on its net value added. […]

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Non-Established Traders

Overview A non-established trader is a person who supplies goods or services and does not have a fixed place of business in the State. The below notes from revenue.ie clarify the following issues when it is necessary to register and account for VAT obligations when providing construction services in the State what happens when goods are installed […]

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EU VAT Returns (VIES & Intrastat)

General VAT Returns Accountable persons must file VAT returns within 19 days of the month following the two-month taxable period.  (ROS users  may file  by the 23rd day).  The taxable year is divided into six two-month periods commencing on first January, March, May, July, September and November in each year. The return must set out […]

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Revenue VIES and Intrastat Guidance

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website Contact McMahon Legal  Share this article

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HMRC EU VAT Sales List Guidance

Skip to main content GOV.UK uses cookies to make the site simpler. Find out more about cookies or hide this message  GO.UK Search Departments Worldwide How government works Get involved Publications Consultations Statistics News and communications Home Money Guidance How to report your EU sales for VAT Find out how to report supplies of goods and services to […]

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HMRC Intrastat Guidance

Skip to main content GOV.UK uses cookies to make the site simpler. Find out more about cookies or hide this message  GOV.UK Search Home Notice 60: Intrastat general guide HM Revenue & Customs Notice Notice 60: Intrastat general guide Updated 1 August 2018 Contents Foreword 1.Introduction 2.Intrastat 3.Information on submitting Supplementary Declarations (SDs) 4.How to provide Supplementary Declarations […]

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