Category: General VAT Issues [Ire]

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 […]

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 […]

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 […]

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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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. […]

<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 […]

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. […]