Non-established traders doing business in Ireland


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.

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