Supplies of services to non-business customers outside the EU (B2C)

There are certain exceptions to the general place of supply rule for services.

If the following services are provided to non-business customers established outside the European Union (EU), the place of supply is outside the EU. In general, no Irish Value-Added Tax (VAT) is chargeable on these supplies.

  • 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
  • and
  • electronically supplied services.

The place of supply for some of these services is subject to the use and enjoyment provisions.

Verifying the status of your customer

You will need to provide proof that the customer is established outside the European Union (EU). You must verify the information the customer provides to you. Credit card pre-authorisation checks can verify the address associated with a card number.