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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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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VAT Mini One Stop Shop

Overview The Value-Added Tax (VAT) mini one-stop-shop (MOSS) scheme is a simplification measure. MOSS reduces the administrative burden and cost on business for the supply of telecommunications, broadcasting and electronic (TBE) services to non-taxable persons. If you do not avail of the VAT MOSS scheme for such services, you will be required to register, charge and […]

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Non-established traders doing business in Ireland

Non-established traders doing business in Ireland Overview Non-established traders supplying goods and services in Ireland Non-established traders and distance sales Non-established builders and subcontractors Non-established traders installing or assembling goods Non-established traders supplying gas through the natural gas system or electricity Stock supplied from the EU for onward supply in Ireland Importation of goods by […]

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Non-Established Distance Traders

Non-established traders doing business in Ireland Distance sales are supplies of goods made by non-established traders to private or non-taxable customers in the State where the trader is responsible for the delivery of the goods, such as: sales made over the internet mail order sales phone sales. As a non-established trader, you must register for Value-Added Tax (VAT) if […]

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VAT on Imports

Overview For Value-Added Tax (VAT) purposes, imports are goods arriving into the European Union (EU) VAT area. This section will explain: when VAT is payable and not payable on importation clearing taxable goods through Customs Customs-free airport and VAT. Next: When is VAT payable on importation? When is VAT payable on importation? Value-Added Tax (VAT) […]

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EU Imports Clearance

Clearing taxable goods through Customs An import declaration must be made before imported goods can be released and this is done electronically using Revenue’s automated electronic processing (AEP) system. Payment methods Import Value-Added Tax (VAT) is paid in the same way as Customs Duty is paid, that is, in a single AEP transaction. Payment methods include […]

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Exports from EU

Exports For Value-Added Tax (VAT) purposes, exports are goods directly dispatched to a destination outside the European Union (EU) VAT area. The term EU VAT area means the EU with the exception of those territories that in general are parts of EU Member States, but are not regarded as being part of the EU for […]

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EU Sales I

Intra-Community supplies (ICS) Overview Zero rate of VAT on ICS of goods What is triangulation? Evidence required for ICS of goods Supplies of excisable goods to other Member States ICS of a new means of transport Overview The intra-Community supply and acquisition of goods occurs where goods are dispatched or transported between businesses in different […]

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EU Sales II

What is triangulation? Triangulation is a simplification measure to reduce the administrative and compliance burdens on traders and the tax authorities. It is designed to reduce the administrative and compliance burdens associated with registering and accounting for VAT. This simplification measure can only operate when the three traders involved are all registered for VAT in […]

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EU Sales (Vehicles and Alcohol)

ICS of a new means of transport Supplies of a new means of transport to any person in another Member State are considered intra-Community supplies (ICS). A new means of transport is a motor vehicle, boat or aircraft. The customer acquiring the new means of transport must pay Value-Added Tax (VAT) in the Member State […]

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Acquisitions from EU

Overview The intra-Community supply and acquisition of goods occurs where goods are dispatched or transported between businesses in different Member States of the European Union (EU). For Value-Added Tax (VAT) purposes, two transactions are deemed to have occurred: intra-Community acquisition (ICA) and intra-Community supply (ICS). This section is concerned with the treatment of the ICA of goods. […]

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Acquisitions from EU (Procedure)

What information on your ICAs must you submit to Revenue? You must return details of all intra-Community acquisitions (ICAs) in your Value-Added Tax (VAT) 3 return. VAT must be charged at the appropriate Irish VAT rate in the T1 (sales) box. You may reclaim the VAT in the T2 (purchases) box, assuming the purchase is deductible for […]

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Acquisitions from EU (Cars and Alcohol)

ICAs of alcohol products In the case of intra-Community acquisitions of alcohol, Value-Added Tax (VAT) is payable at the same time as the excise duty is payable in the State. The VAT is chargeable on the invoiced price of the goods increased by the amount of the excise duty payable. What is the duty suspension arrangement? […]

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Distance Sales

Distance sales Distance sales occur when goods are dispatched or transported to a private consumer (not VAT registered) in another European Union (EU) Member State, and the supplier is responsible for the delivery of the goods. It includes: mail order sales phone or tele-sales physical goods ordered over the internet. It does not include sales of […]

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Relief for Exporters on Imports

Zero-rating of goods and services for certain accountable persons Certain accountable persons primarily engaged in making: intra-Community supplies of goods exports of goods or supplies of certain contract work may receive certain goods and services from suppliers at the zero rate of Value-Added Tax (VAT). Such qualifying persons can acquire goods and services, including acquisitions […]

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Retail Export Scheme I

Overview The retail export scheme allows a tourist or traveller resident outside the European Union (EU), to claim a refund of the Value-Added Tax (VAT) charged on goods purchased in the EU. The goods must be exported from the EU by the tourist or traveller within three months of purchase. The scheme requires proof of […]

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Retail Export Scheme II

How do refund agents operate the scheme? A Value-Added Tax (VAT) refund agent provides a tourist or traveller with a refund of VAT incurred on purchases. Refunds are made only in accordance with the rules of the scheme. The refund agent may act: as the principal in relation to the supply of goods to the tourist […]

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Online Marketplaces [UK]

Guidance Businesses selling goods in the UK using online marketplaces Find out your VAT obligations if you use an online marketplace to sell goods in the UK. Published 16 September 2016 Last updated 31 July 2018 — see all updates From: HM Revenue & Customs Contents Overseas sellers Online marketplaces VAT registration VAT requirements Failure to […]

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VAT and Indirect Supplies

VAT System Value-added tax derives from European Union legislation which sets certain broad parameters. The EU rules are designed in such a way that they essentially interlock so that sales and purchases across borders in the EU work in a manner that is compatible and broadly harmonised. VAT law in all EU countries treats sales […]

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