Domestic and Intra-EU VAT Registration

Separating domestic and EU VAT registration Revenue is currently developing a two-tier VAT registration system whereby you can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration. This change will apply only to persons applying for VAT registration after 17 June 2019. ‘Domestic only’ registration applies to goods and services supplied and received in the State. […]

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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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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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Brexit and VAT on International Trade

VAT and Borders A critical factor in the creation of a single market without borders in the European Union was the introduction of a new system of VAT  on 1st January 1993. Prior to that, VAT was payable at the point of entry. This is still the position in respect of imports from outside the […]

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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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Non-Established Traders Building and Installation

Non-established builders and subcontractors The Value-Added Tax (VAT) treatment of non-established builders, subcontractors depends on whether they are subject to Relevant Contracts Tax (RCT) or not. Construction services not subject to RCT Non-established traders engaged in construction services in the State that are not subject to RCT are required to register and account for Irish VAT. […]

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Non-Established Traders (Misc.)

Non-established traders supplying gas through the natural gas system or electricity A non-established trader is not required to register for Value-Added Tax (VAT), where he or she supply gas through the natural gas system or electricity to the following customers in the State: an accountable person a Department of State or a local authority a body established […]

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EU VAT Committee No Deal Guidance

QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS IN CASE OF WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION WITHOUT AN AGREEMENT CONTEXT OF THIS SET OF GUIDELINES: the United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on […]

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