Non-established traders supplying gas through the natural gas system or electricity
A non-established trader is not required to register for Value-Added Tax (VAT), where he or she supply gas through the natural gas system or electricity to the following customers in the State:
- an accountable person
- a Department of State or a local authority
- a body established by statute.
Instead, the customer must register and self-account for the VAT due. Further guidance contains more detailed information on the VAT treatment of reverse charge of gas and electricity.
Next: Stock supplied from the EU for onward supply in Ireland
Stock supplied from the EU for onward supply in Ireland
A non-established trader is not obliged to register for Value-Added Tax (VAT) where they send stock from another European Union (EU) Member State to the State for use by an accountable person.
The VAT will be accounted for by the accountable person as an intra-Community acquisition when the stock is drawn off.
The warehouse keeper must, in all cases, be independent of the supplier.
A non-established supplier may reclaim VAT through the Electronic VAT Refund (EVR) system where he or she has suffered Irish VAT.
Importation of goods by a non-established supplier
Where a non-established trader imports goods in his or her own name that trader is obliged to register for Value-Added Tax (VAT) in the State.
The trader will have a VAT liability for the onward supply of those goods. VAT borne at importation may be reclaimed by the trader.
