VAT for windows sourced in the North

Cookiepus · 12-10-2016 2:22pm #1

Hi
sorry if this has been asked before but:
what is the story with VAT if we use a window company (supply & fit) from Northern Ireland?
Our project (if it makes any difference) is not a new build, but as good as.
A decrepit old house completely gutted with large new extension added.
Many Thanks
Cookie

223vmax · 12-10-2016 2:26pm

They'll charge you VAT and you'll have to pay it. Unless you're VAT registered here which is applicable cross border within EU.

martinn123 · 12-10-2016 2:26pm

You pay the standard UK VAT rate, currently 20%.

Cookiepus · 12-10-2016 2:29pm

Thanks Lads
So its + 20%
we have builder running the project
would it make any difference if he made the order?

223vmax · 12-10-2016 2:33pm

Regardless the VAT would pass through to you....

Paul Kiernan · 12-10-2016 2:36pm

My understanding is the UK provider applies Irish VAT i.e. 23% if he supplies them only and 13.5% if he fits them.

martinn123 · 12-10-2016 2:39pm

Cookiepus wrote: »

Thanks Lads
So its + 20%
we have builder running the project
would it make any difference if he made the order?

Assuming he's registered for VAT here in the South, he can purchase the goods at 0% from UK.

He then adds on a margin for his profit, fits them and charges you 13.5%

Discuss this and get a price from the Builder.

If you buy them, who will fit?

martinn123 · 12-10-2016 2:41pm

Paul Kiernan wrote: »

My understanding is the UK provider applies Irish VAT i.e. 23% if he supplies them only and 13.5% if he fits them.

Only if he operates part of his business here in the South, is registered here for Irish VAT, and pays his Irish Taxes here in the South

Paul Kiernan · 12-10-2016 2:47pm

martinn123 wrote: »

Only if he operates part of his business here in the South, is registered here for Irish VAT, and pays his Irish Taxes here in the South

What if he's supplying and fitting the windows but isn't registered for Irish VAT? It could be a one-off job and he's under the threshold which requires him to register for Irish VAT. Does that mean he doesn't have to charge VAT?

martinn123 · 12-10-2016 2:50pm

Paul Kiernan wrote: »

What if he's supplying and fitting the windows but isn't registered for Irish VAT? It could be a one-off job and he's under the threshold which requires him to register for Irish VAT. Does that mean he doesn't have to charge VAT?

At the UK Rate of 20% , yes, assuming he's registered in the UK.

house2013 · 13-10-2016 12:57pm

I don't mean to hijack the thread but this has raised an interesting issue for me.

If our builder is supplying & fitting velux windows (Irish Contractor and Registered for VAT) do we pay 13.5% VAT or 23% VAT?

martinn123 · 13-10-2016 2:21pm

house2013 wrote: »

I don't mean to hijack the thread but this has raised an interesting issue for me.

If our builder is supplying & fitting velux windows (Irish Contractor and Registered for VAT) do we pay 13.5% VAT or 23% VAT?

13.5%, supply and fit.

Robert Allen · 17-10-2016 9:57am

Apologies for going off topic but - did you notice a saving to be had with the Windows from the North or why did you decide to get them there?

We are looking to order windows soon ourselves and have been quoted in the region of 17,000 for windows by several Irish companies.

Best of luck with your Job,

Thanks.

ted1 · 21-10-2016 2:25pm

223vmax wrote: »

Regardless the VAT would pass through to you....

If he's bar registered he won't have to pay the VAT and with the 2/3 rule he can charge out the service VAT rates of 13.5%
http://www.revenue.ie/en/tax/vat/leaflets/mixed-supplies-goods-services.html#section7-6

VAT for windows sourced in the North

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