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VAT Questions

  • 06-07-2013 10:40am
    #1
    Blue_Dabadee
    Registered Users, Registered Users 2 Posts: 1,553 ✭✭✭


    Hi,

    Do you charge 23% to someone that is not Vat-registered?

    Do you charge 0% for exports to US for example?

    What do you charge for petrol costs for delivery vans?

    What do you charge to UK customers (vat-registered)?


Comments

  • #2
    nompere
    Registered Users, Registered Users 2 Posts: 1,678 ✭✭✭nompere


    1 - only if that is the appropriate rate for the particular transaction

    2 - generally no, but there are different rules for B2C and B2B sales depending on whether the customer is inside the EU or not.

    3 - a delivery charge will often be part of a composite supply, so even the petrol element will have VAT. This is an area fraught with danger, so take proper advice.

    4 - if the UK business gives you a proper VAT number then generally don't charge VAT.


  • #3
    Blue_Dabadee
    Registered Users, Registered Users 2 Posts: 1,553 ✭✭✭Blue_Dabadee


    I am still a bit confused with how you should charge customers VAT with regards if they are vat registered or not. For example an Irish VAT registered company has the following transactions in their business:

    - Sales to UK customers (VAT Registered)
    - Sales to UK customers (Non-VAT Registered)
    - Sales to Irish Customers (Non-Vat Registered)
    - Sales to Irish Customers (Vat Registered)
    - Sales to German customers (Vat Registered)
    - Sales to French customers (Non-Vat Registered)
    - Export to US

    Is there any useful guide from Revenue Commissions to tell you what to do for each transaction?


  • #4
    dbran
    Registered Users, Registered Users 2 Posts: 2,094 ✭✭✭dbran


    - Sales to UK customers (VAT Registered)
    No Irish VAT, customer accounts for vat on reverse charge basis

    - Sales to UK customers (Non-VAT Registered)
    You charge Irish VAT, unless distance sales rules apply in which case you may need to register for UK VAT if over the threshold and charge UK VAt

    - Sales to Irish Customers (Non-Vat Registered)
    You charge Irish VAT

    - Sales to Irish Customers (Vat Registered)
    You charge Irish VAT

    - Sales to German customers (Vat Registered)
    No Irish VAT, customer accounts for vat on reverse charge basis

    - Sales to French customers (Non-Vat Registered)
    You charge Irish VAT, unless distance sales rules apply in which case you may need to register for French VAT if over the threshold and charge French VAt

    - Export to US
    No Irish VAT

    Distance sales= Selling goods over the internet to unregistered persons

    Regards

    dbran


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