Do you have to register for VAT in certain cases?

tomsm4

Hi all, quick query.
Say you were putting on a small event, involving a guest speaker or musician from another country getting a fee for their appearance.

From what I’ve come across on the internet (can’t link but google) it all seems to imply the promoter pays the VAT on the performer fee:
“3.3 Performer’s fees

Any fee charged by a performer is liable to VAT at 21 per cent. A performer who is registered for VAT will issue a VAT invoice for the amount of his/her fee and charge VAT at 21 per cent on the full amount of that fee. A non-resident performer will normally not be required to register for VAT in Ireland. In the case of performances by non-resident performers, the person who hired the performer, normally the promoter, will account for the VAT (See Paragraph 9). If the actual performers are employees of a production company, then the amount received by that company is regarded as the performance fee, rather than the salary paid to the performers. Where a performer promotes his/her own performance, then the fee paid may be split as between the promotion activities and the performance (See Paragraph 10).”

However what if you aren’t registered for VAT? Would this cease to exist?
If not, is it possible to just register for that one off or otherwise pay the fee without registering etc?
Thoughts?

Might be over complicating things here but thought it might be worth getting input here before getting accountant advice etc down the line!

Also similar questions:
It seems some events fall under a VAT exemption rule:
“live theatrical and musical events (excluding dances) where no food or drink are available for consumption”

1. Would the VAT on the performers fee apply in this case?

2. Just saw this page: revenue dot ie /en/vat/vat-on-services/exceptions-to-the-general-place-of-supply-rules-for-services/received-services/index.aspx which implies I’d have to register anyway? Does that sound right?
No way to just pay off the VAT on a one off basis?
I presume there’d be no issues deregistering afterwards if VAT registeration is needed? Seems a messy setup?

Finally, anyone got input on whether an event ticket would count as a good or service?

Thanks all for any help,

amtc

The easy way around is to register as a charity...hence vat exempt.