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Non-established traders doing business in Ireland

  1. Overview
  2. Non-established traders supplying goods and services in Ireland
  3. Non-established traders and intra-Community distance sales
  4. Non-established builders and subcontractors
  5. Non-established traders installing or assembling goods
  6. Non-established traders supplying gas through the natural gas system or electricity
  7. Consignment stock supplied from the EU for onward supply in Ireland
  8. Importation of goods by a non-established supplier

Non-established traders supplying gas through the natural gas system or electricity

A non-established trader is not required to register for Value-Added Tax (VAT) where he or she supply gas through the natural gas system or electricity to the following customers in the State:

  • an accountable person
  • a Department of State or a local authority
  • a body established by statute.

Instead, the customer must register and self-account for the VAT due. Further guidance contains more detailed information on the VAT treatment of reverse charge of gas and electricity.

Next: Consignment stock supplied from the EU for onward supply in Ireland

Published: 14 December 2023 Print this page

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