1. Value Added Tax Cross Border Trade VAT is an EU Tax
VAT introduced in Ireland on 1 November 1972 in preparation for entry to the EEC in 1973
Harmonised across the EU

2. Value Added Tax Place of supply
The place of supply determines where a transaction is subject to VAT
Goods and services are only liable to Irish VAT when the place of supply is Ireland
Where supplier and customer are located in Ireland the place of supply is straightforward

3. Value Added Tax Place of supply of goods
The general rule is the place of supply is where the goods are situated when the supply takes place.
In transactions involving the transport of goods, the place of supply is where the goods are when the transport begins

4. Value Added Tax Place of supply of goods
Where the goods are assembled or installed by the supplier the place of supply is where the assembly or installation takes place
Goods supplied on board vessels, aircraft or trains in a member state are supplied where the transport begins

5. Value Added Tax Place of supply of goods
The place of supply of distance sales between EU member states depend on a number of factors.

6. Value Added Tax Cross Border Trade of Goods
Goods leaving Ireland to an EU Country
Goods coming into Ireland from an EU Country
Goods leaving Ireland to a non EU Country
Good coming into Ireland from a non EU Country

7. Value Added Tax
Cross Border Trade – Intra-Community Dispatches – Goods from Ireland to EU Country
Depends on whether customer is registered for VAT in other EU country
Goods sold to a non-registered person are subject to Irish VAT

8. Value Added Tax
Cross Border Trade – Intra-Community Dispatches – Goods from Ireland to EU Country
Goods sold to registered persons are supplied at the zero rate, if
The registered person (the customer) provides their VAT number to the Irish supplier
The Irish supplier quotes the customer’s VAT number on the invoice issued

9. Value Added Tax
Cross Border Trade – Intra-Community Acquisitions – Goods from EU Country to Ireland
Goods sold by VAT registered person in an EU country to a VAT registered person in Ireland
Irish customer provides their VAT number to the EU supplier
EU supplier quotes the Irish VAT number on the invoice

10. Value Added Tax
Cross Border Trade – Intra-Community Acquisitions – Goods from EU Country to Ireland
Goods sold by VAT registered person in an EU country to a VAT registered person in Ireland
EU supplier charges VAT at the zero rate
Irish customer self-accounts for the VAT in Ireland

11. Value Added Tax
Cross Border Trade – Intra-Community Acquisitions – Goods from EU Country to Ireland
Self Accounting for VAT on an intra-community acquisition:
The invoice from the EU supplier will show the net amount and zero VAT
The Irish customer includes the net amount as a sale and increases their Output VAT at the relevant rate
On the same VAT return, an Input Credit is claimed for the same amount
Net effect is nil

12. Value Added Tax
Cross Border Trade – Intra-Community Acquisitions – Goods from EU Country to Ireland
Exempt Suppliers
Must register for VAT for intra-community acquisitions when they acquire goods from another EU country in excess of €41,000 in any 12 month period
If the threshold isn’t reached the exempt customer will be charged the VAT from the EU country of the supplier

13. Value Added Tax
Cross Border Trade – Intra-Community Acquisitions – Goods from EU Country to Ireland
Exempt Suppliers
If the threshold is reached, the exempt customer must register for VAT and self-account for VAT on these intra-community acquisitions.
However, the exempt supplier is not entitled to an Input Credit

14. Cross Border Trade – Exports from Ireland to a non EU Country
Value Added Tax
Cross Border Trade – Exports from Ireland to a non EU Country
VAT charged at the zero rate

15. Cross Border Trade – Imports into Ireland from a non EU Country
Value Added Tax
Cross Border Trade – Imports into Ireland from a non EU Country
Irish VAT charged at the point of entry on total cost including all taxes and duties, at relevant rate

16. Value Added Tax Place of supply of services – general rules
For business to business supplies of services the place of supply is where the customer is located
For business to customer supplies of services the place of supply is where the supplier is located

17. Value Added Tax Place of supply of services - exceptions
Services connected with land and buildings are deemed to be supplied where the land or buildings are located whether supplied to a business or private customer
Admission to cultural, artistic, entertainment, sporting, scientific and educational services are taxed where they are performed

18. Value Added Tax Place of supply of services - exceptions
Passenger transport is supplied where the transport services are actually performed
Restaurant and catering services are supplied where these services are performed

19. Value Added Tax Place of supply of services - exceptions
The place of supply for the provision of the following services to private customers outside the EU will be where the customer is located:
Hiring out of movable goods
Advertising services
Services of consultants, engineers, lawyers, accountants

20. Value Added Tax Place of supply of services - exceptions
The place of supply for the provision of the following services to private customers outside the EU will be where the customer is located:
Telecommunication services
Radio and television broadcasting services
Services performed electronically
Banking and insurance services

21. Value Added Tax Place of supply of services - exceptions
The place of supply for the provision of the following services to private customers outside the EU will be where the customer is located:
Supply of staff
Transfer of licences and similar rights
Electronically supplied services

22. Value Added Tax
Irish business receiving service from other EU member state and place of supply is other Ireland
Provide VAT number to supplier
The supplier will charge zero VAT
Irish customer self-accounts for VAT

23. Value Added Tax
Irish business supplying service to other EU member state and place of supply is other EU member state
Obtain VAT number of business customer
Include it on invoice
Charge zero Irish VAT
Business customer will self account for VAT