Non-established traders

Zero rating of services to non-established traders

Most services provided by Irish suppliers to non-established taxable traders within the European Union (EU) are taxable on a reverse charge basis. Such services are not subject to Irish Value-Added Tax (VAT).

Non-established traders who:

  • are not obliged to register for VAT in the State
  • and
  • are receiving ongoing and regular taxable services (not covered by reverse charge rule) from Irish traders

may apply to have those services relieved from VAT.

This relief is subject to periodic review. This relief is available and valid for a two-year period from the date of issue. Revenue may renew this relief after two years on application by the non-established trader.

The relief does not apply to supplies of taxable goods.

Traders established in the EU

You must submit a certificate of taxable status with your application confirming that you are VAT-registered in another EU Member State.   

Traders established outside the EU

You must provide proof of economic activity issued by the competent authority of the country in which you are established. 

Where do you apply?

You should return claim form VAT 60A together with supporting documentation to the Unregistered VAT Repayments section