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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Services for VAT Purposes

Charging VAT on services Overview What is a service for VAT? General place of supply rules for services Exceptions to the general place of supply rules VAT obligations of Irish traders supplying services to business customers abroad What is a service for VAT? For Value-Added Tax (VAT) purposes, a service is any commercial activity other […]

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VAT on Services Abroad (General)

Charging VAT on services Overview What is a service for VAT? General place of supply rules for services Exceptions to the general place of supply rules VAT obligations of Irish traders supplying services to business customers abroad General place of supply rules for services There are two general place of supply rules, depending on whether […]

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VAT on Services Abroad Exception

Charging VAT on services Overview What is a service for VAT? General place of supply rules for services Exceptions to the general place of supply rules VAT obligations of Irish traders supplying services to business customers abroad Exceptions to the general place of supply rules There are a number of exceptions to the general rules […]

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Hiring Services

Overview This section explains the Value-Added Tax (VAT) treatment on the hiring and leasing of: means of transport and plant and machinery. Hiring or leasing of means of transport The Value-Added Tax (VAT) treatment depends on several factors: the period of time for which the means of transport is hired the VAT status and location of […]

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Services of Agents and Intermediaries

Services of agents and intermediaries An agent (intermediary) for Value-Added Tax (VAT) purposes can either be disclosed or undisclosed. It will be a matter of fact as to whether you are a disclosed or an undisclosed agent. Disclosed agent A disclosed agent is an agent who acts on behalf of another person (the principal), and who discloses […]

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VAT Services Special Rules

Services connected with moveable goods This section outlines the Value-Added Tax (VAT) treatment of work on moveable goods such as: repairs valuation contract work. The VAT treatment depends on whether you are making supplies to non-taxable persons or to VAT registered persons. What is the VAT treatment of supplies to non-taxable persons? Work on movable […]

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VAT on Services EU Guidance 2021

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 15 June 2020 REV2 – replaces the notice (REV1) dated 27 March 2019 NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF VALUE ADDED TAX (VAT) FOR SERVICES Contents INTRODUCTION 2 A. LEGAL SITUATION AFTER THE END OF THE TRANSITION PERIOD […]

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