Vat Supply Services rules

Heisenburg81

Trying to get this sorted in my head;

Supplier of services from outside EU into Ireland to private persons - Must register for VAT in Ireland and nil threshold?

Supplier of services from Ireland to outside EU??

Uncle Mclovin

VAT is not chargeable by the service provider on the following services supplied to non-business customers established outside the EU:

1. transfers and assignments of copyrights, patents, licences, trade marks and similar rights


2. advertising services


3. the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information


4. obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right


5. banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes


6. the supply of staff


7. the hiring out of movable tangible property, with the exception of all means of transport


8. the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto


9. telecommunications services


10. radio and television broadcasting services


11. electronically supplied services, in particular those referred to in Annex II of the VAT Directive (2006/112/EC)

For these services to be supplied free of VAT, the supplier will need to provide proof that the customer is established outside the Community. The supplier must obtain the necessary information from the customer and verify the accuracy of that information via existing security procedures, such as credit card pre-authorisation checks which verify that an address is associated with a card number. If a B2C supply made from the State is wrongly identified as being made to a person outside the Community when it was an intra-Community supply, the supplier may be liable for Irish VAT and may incur interest and penalties in the event of a Revenue audit.

Services not included in the list above, which are supplied to a non-business customer outside the EU are subject to Irish VAT at the appropriate rate