What is an 'established' person?

dory

I wasn't sure where to put this, I'm trying to get a VAT number and people on this forum have probably dont that before.

Basically, I'm trying to get a VAT number and the website has this to say about it:

What is the turnover threshold for VAT registration?

The principal thresholds applicable are as follows:

(a) €37,500 in the case of persons supplying services,
(b) €37,500 for persons supplying goods liable at the reduced or standard rates which they have manufactured or produced from zero rated materials,
(c) €37,500 for persons making mail-order or distance sales into the State,
(d) €41,000 for persons making intra-Community acquisitions,
(e) €75,000 for persons supplying goods,
(f) €75,000 for persons supplying both goods and services where 90% or more of the turnover is derived from supplies of goods (other than of the kind referred to at (b) above) and
(g) A non-established person supplying taxable goods or services in the State is obliged to register and account for VAT irrespective of the level of turnover.

Up until G I was thinking I don't have to register at all. But I've no idea what a non-established person is.

Can anyone enlighten me?

ImDave

Established/Non-established simply refers to whether or not an individual/business has a permanent base established within the state for the purposes of filing tax returns etc. At a guess an individual is established if Ireland is their principle resident state for the filing tax returns.

See: http://www.revenue.ie/en/tax/vat/leaflets/foreign-suppliers.html