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VAT - Purchasing Services from non-vat-registered EU supplier

  • 08-09-2010 1:24am
    #1
    Subliminal Stimulus
    Closed Accounts Posts: 49 ✭


    Hi, I've had a look through the forum but can't seem to find an answer to my question. I'm hoping one of you can help me out a little!

    If a VAT-registered Irish company purchases services from a non-VAT-registered (and under threshold) supplier located outside Ireland (but inside the EU), does the Irish company need to pay VAT on this purchase to the Revenue here in Ireland?

    The service is classed as a fourth schedule service.


    I hope you understand what I mean...


Comments

  • #2
    dbran
    Registered Users, Registered Users 2 Posts: 2,094 ✭✭✭dbran


    Hi

    No. If the supplier is not VAT registered in the other EU country then there is no requirement to operate the reverse charge mechanisim.

    Kind Regards

    Dbran


  • #3
    Maisy7
    Registered Users, Registered Users 2 Posts: 7 ✭Maisy7


    Hi

    Can anyone help me with a query I have on a service supplied to a non EU country. It is not a fourth schedule service and was carried out in ireland. It was a service that was carried out on a machine before it was exported. I think myself Vat should be charged on the service but cannot find clear information on revenue.ie

    Thanks


  • #4
    accsvalue
    Registered Users, Registered Users 2 Posts: 5 ✭accsvalue


    Maisy7 wrote: »
    Hi

    Can anyone help me with a query I have on a service supplied to a non EU country. It is not a fourth schedule service and was carried out in ireland. It was a service that was carried out on a machine before it was exported. I think myself Vat should be charged on the service but cannot find clear information on revenue.ie

    Thanks

    You should not charge VAT to a business established outside the EU. See Revenue leaflet "New Intra-Community VAT Rules on Place of Supply for Services"


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