Potential VAT implications of trade with the UK post-Brexit.
VAT on Services
If you are supplying services to the UK post-Brexit, different place of supply rules for Value-Added Tax (VAT) on services may apply.
The place of supply rule to be applied depends on whether the customer is a business or a consumer.
Business to business services (B2B)
For B2B, the place of supply is the place where the business receiving the services is established. If you receive services from a company based in the UK post-Brexit, in general, Irish VAT will be due on the services.
If you provide services to a company based in the UK post-Brexit, in general, UK VAT will be due on the services.
Business to consumer services (B2C)
For supplies of B2C, in general, the place of supply is the place where the supplier is established.
However, many services supplied from Ireland to non-business customers outside the European Union (EU) will not be subject to Irish VAT.
Subject to the Use and Enjoyment provisions, VAT is not due on the following services supplied to non-business customers established outside the EU:
- Transfers and assignments of copyrights, patents, licences, trademarks and similar rights.
- Advertising services.
- The services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information.
- Obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right.
- Banking, financial and insurance transactions including reinsurance, except for the hire of safes.
- The supply of staff.
- The hiring out of movable tangible property, with the exception of all means of transport.
- The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems. This includes the provision of other services directly linked thereto.
- Telecommunications services.
- Radio and television broadcasting services.
- Electronically supplied services.
Services not included in the list above, supplied to a non-business customer outside the EU are subject to Irish VAT at the appropriate rate.
More information on B2B and B2C supplies of services is available in charging VAT on services.
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