Non-established traders doing business in Ireland
Non-established traders installing or assembling goods
A non-established trader is not required to register for Value-Added Tax (VAT) where:
- he or she supply goods in the State which are installed or assembled with or without a trial run, by or on behalf of the trader
- the recipient of those goods in the State is:
- a VAT-registered person
- a Government Department or a local authority
- a body established by statute
- an exempt person.
Typical examples include the supply, installation and assembly of:
- exhibition stands
- movable shop counters
- computer systems
- electrical generators.
Instead, the customer must register and self-account for the VAT due.
However, if the customer is a private individual, the non-established trader must register and account for Irish VAT.
Next: Non-established traders supplying gas through the natural gas system or electricity