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VAT - income earned abroad

  • 29-07-2016 10:20pm
    #1
    rahmalec
    Registered Users, Registered Users 2 Posts: 193 ✭✭


    Sole trader providing services

    Does income earned in the UK (or elsewhere in the EU) count towards the vat registration threshold here in Ireland?

    For example: Traveling up North, doing some work there, getting paid in sterling for the job.

    Cheers.


Comments

  • #2
    adrianw
    Registered Users, Registered Users 2 Posts: 236 ✭✭adrianw


    No, only sales subject to irish VAT, where Ireland is the place of supply counts towards the threshold.


  • #3
    exaisle
    Registered Users, Registered Users 2 Posts: 2,675 ✭✭✭exaisle


    However, you may have to register in the UK (if you exceed the threshold there).


  • #4
    [Deleted User]
    Posts: 0 ✭ [Deleted User]


    rahmalec wrote: »
    Sole trader providing services

    Does income earned in the UK (or elsewhere in the EU) count towards the vat registration threshold here in Ireland?

    For example: Traveling up North, doing some work there, getting paid in sterling for the job.

    Cheers.

    Generally it's the supplier who has to self account for the VAT in these scenarios. The place of supply flowchart on the revenue website is handy guide when selling goods and services outside Ireland http://www.revenue.ie/en/tax/vat/guide/supply-of-services.html


  • #5
    rahmalec
    Registered Users, Registered Users 2 Posts: 193 ✭✭rahmalec


    brenbrady wrote: »
    Generally it's the supplier who has to self account for the VAT in these scenarios. The place of supply flowchart on the revenue website is handy guide when selling goods and services outside Ireland http://www.revenue.ie/en/tax/vat/guide/supply-of-services.html

    That's a great link thanks!

    So, it seems that in general, the supply is Ireland when selling to customers and the other country when selling to businesses.

    Thing is, I work as a performer in the arts and would get paid by organisations that are often registered as charities, get grant funding, etc. They're usually exempt from vat (for sure the projects that relate to grant funding) so probably fall into the customer category.

    However, there is an exception relating to cultural and artistic services (section 9 in link above). The place of supply is where the gig takes place, regardless of whether it's B to B or B to C. Good news for me!

    Regarding crossing the UK vat threshold, I think I'll be a really lucky guy in my field if I ever have to worry about that.


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