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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VAT on Services to Consumers Abroad

<div class=”top-alert top-alert–javascript-disabled”> <div class=”row”> <div class=”columns small-12 medium-12 large-12″> It looks like you have JavaScript disabled. Certain parts of this website may not work without it. Please <a href=”http://www.google.ie/search?q=enable+javascript+in+browser”>enable JavaScript</a> for the best experience. </div> </div> </div> VAT obligations of Irish traders supplying services to business customers abroad Identification of a business for a […]

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Services Received from Outside EU

Accounting for VAT on received services (self accounting) If you receive services from abroad for business purposes (both from the European Union (EU) and outside the EU), you may have to register and account for the Value-Added Tax (VAT) in the State. In these circumstances, you are regarded as the supplier of the services for VAT […]

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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 Digital EU Sales [UK]

VAT on sales of digital services in the EU (VAT MOSS) This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS). Published 1 February 2016 From: HM Revenue & Customs Contents VAT MOSS rules and guidance VAT MOSS Returns HMRC Online […]

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VAT Digital UK Sales 2021 UK Guidance

Pay VAT when you sell digital services to UK consumers from 1 January 2021 If you’re a non-UK business, find out how you can pay VAT on digital services from 1 January 2021. Published 9 October 2019 From: HM Revenue & Customs New rules for January 2021 The UK has left the EU, and the […]

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VAT on Digital Services 2021 UK Guidance

VAT Digital Services For sales made on or after 1 January 2021, you will not be able to use the UK’s VAT Mini One Stop Shop (VAT MOSS) service to declare sales and pay VAT due in EU member states. The final return period for the UK’s VAT MOSS system will be the period ending 31 December 2020. […]

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