Santa

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.

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.