Non-established traders doing business in Ireland

Non-established traders supplying goods and services in Ireland

In general, the place of supply for business to business (B2B) services is where the recipient is established. The recipient must register for Value-Added Tax (VAT) and self account for Irish VAT on the reverse charge basis.

There are several exceptions to the reverse charge rule where non-established traders are required to register and account for VAT in the State.

Non-established traders are required to register, regardless of the level of their turnover, where he or she:

• import goods into the State
• supply goods in the State
• supply goods and services on board vessels, aircraft or trains leaving the State for another European Union (EU) Member State
• engage in distance selling of goods to a person who is not a taxable person in the State
• engage in the supply of services connected with immovable goods located in the State, including the services of builders, plumbers and the like, estate agents, architects and firms providing cleaning and security services and on site supervision in relation to property
• engage in the transport of goods or ancillary transport activities for a customer who is not registered for VAT where the transport service begins in the State
• engage in cultural, artistic, sporting, scientific entertainment or similar services to private individuals in the State
• engage in the valuation of movable goods within the State, including contract work where the service is supplied to a private individual
• engage in catering services physically carried out within the State
• are established outside the EU and engage in the hire of movable goods for effective use within the State
• engage in the supply of a telecommunications service, or telephone cards, or radio or television broadcasting services from outside the EU to a private individual in the State in certain circumstances.
• engage in the supply of electronic services from outside the EU to a private individual whose usual place of residence is the State. These services include the following:
  • website supply, web-hosting, distance maintenance of programmes and equipment
  • supply of software and the updating of it
  • supply of images, text and information, and making databases available
  • supply of music, films and games, including games of chance and gambling games and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events
  • supply of distance teaching.

Registration applications should be addressed to:

Business Registration
Office of The Revenue Commissioners
PO Box 1
Wexford.

Next: Non-established traders and intra-Community distance sales