Non-established traders doing business in Ireland
- 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 a non-established supplier
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 purpose of this section is to clarify the various Value-Added Tax (VAT) issues affecting non-established traders, such as:
- when it is necessary to register and account for VAT
- obligations when providing construction services in the State
- what happens when goods are installed or assembled in the State
- supplying gas through the natural gas system or electricity
- what happens when stock supplied from a European Union (EU) Member State is held in the State for onward supply
- who accounts for VAT on goods delivered from suppliers outside the EU
- what happens when a non-established trader imports goods into the State.
Published: 25 February 2019
In general, the place of supply for business to business (B2B) services is where the recipient is established. The recipient must register for Value-Added Tax (VAT) and self account for Irish VAT on the reverse charge basis.
However, there are a number of exceptions to the reverse charge rule where non-established traders are required to register and account for VAT in the State, regardless of the level of their turnover.
Non-established traders are required to register where he or she:
- import goods into the State
- supply goods in the State
- supply goods and services on board vessels, aircraft or trains leaving the State for another European Union (EU) Member State
- engage in distance selling of goods to a person who is not a taxable person in the State
- engage in the supply of services connected with immovable goods located in the State, including the services of builders, plumbers and the like, estate agents, architects and firms providing cleaning and security services and on site supervision in relation to property
- engage in the transport of goods or ancillary transport activities for a customer who is not registered for VAT where the transport service begins in the State
- engage in cultural, artistic, sporting, scientific entertainment or similar services to private individuals in the State
- engage in the valuation of movable goods within the State, including contract work where the service is supplied to a private individual
- engage in catering services physically carried out within the State
- are established outside the EU and engage in the hire of movable goods for effective use within the State
- engage in the supply of a telecommunications service, or telephone cards, or radio or television broadcasting services from outside the EU to a private individual in the State in certain circumstances.
- engage in the supply of electronic services from outside the EU to a private individual whose usual place of residence is the State. These services include the following:
- website supply, web-hosting, distance maintenance of programmes and equipment
- supply of software and the updating of it
- supply of images, text and information, and making databases available
- supply of music, films and games, including games of chance and gambling games and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events
- supply of distance teaching.