Santa

Heisenburg81

Is Santa Claus a non - established trader for VAT?
There is a supply for consideration - biscuits, milk etc.
In the course of business - He does nothing else so??
Revenue could possible look at this?

Bigmac1euro

Apparently he failed the nct the other week because one of his reindeers had a broken nose.
Possibly Rudolph!!!
Anyway he’s going to try it again next week! Then he can just tax the reindeer for 3 months because he only works one day a year the fat lazy scabby prick.

degsie

wiggle16

Doesn't matter. He's non-resident anyway.

Peregrinus

wiggle16 wrote: »

Doesn't matter. He's non-resident anyway.

He'd still be liable to tax on his Irish-sourced income, unless we have a Double Taxation Agreement with the North Pole which exempts him. So we need to consider whether he's being paid in kind through the provision of milk, biscuits and other forms of hospitality.

Plus, all the gifts he distributes in Ireland are imports (presumably, from outside the EU), so the issue of import duties, VAT and (where appropriate) excise duties must arise. The mode of import (by air, and not using the freight handling facilities at any airport) must raise a suspicion that these are being systematically evaded.

And Santa carries on many secondary business activities in Ireland - most notably, personal appearances, of which he manages an impressive number. If he's remunerated for these, that would attract Irish tax too.

relax carry on

I wonder does he claim millage for those reindeer?

scheister

But would Santa be liable for VAT. We are generally looking at business to personal supplies so i assume the place of supply is where the business to located which would be the north pole.

Also from it comes to customs do you look at what he bring in or by person that receives the gifts. Anything less then €100 you do not pay customs or VAT surely most the kids that are in receipt of the gifts will fall under this.

uck51js9zml2yt

Revenue cannot obtain tax from figments of the imagination.

Also, I highly doubt that the sleigh was nct'd. It's not a motorised vehicle.

It's powered by reindeer and a touch of magic.

There is the point of taxing those guys pretending to be Santa in every shopping centre in the country for their earnings.
Are there enough padded rooms in Dundrum?
Are these guys ( odd that it's always men) who are getting your children to sit on their lap aren't dealt with by the mechanisms of the State.
As for the burden Santa places on the health systems with all this over eating of mince pies..think of the diabetes risk!

I'll come back to this later.

wiggle16

Jada Enough Treasurer wrote: »

Revenue cannot obtain tax from figments of the imagination.

That explains Research & Development credit, then!