Services connected with moveable goods

This section outlines the Value-Added Tax (VAT) treatment of work on movable goods such as:

The VAT treatment depends on whether you are making supplies to non-taxable persons or to VAT registered persons.

What is the VAT treatment of supplies to non-taxable persons?

Work on movable goods provided to non-taxable persons is deemed to be supplied where the work is physically carried out. This includes:

The tables below provide a high level summary of how the general place of supply rules apply to these services.

Table 1A - VAT treatment of contract work
(Stage 1 - handing over goods for processing)
Customer	Processor	VAT treatment
1. Ireland	Ireland	No supply
2. Ireland	OMS	No taxable transfer from Ireland provided goods, once work on them is complete, are returned to the same customer in Ireland. If not returned to the same customer in Ireland then the customer makes a taxable transfer to the OMS and may have to register for VAT there. The transfer should be entered in the VIES.
3. OMS	Ireland	No ICA by customer provided goods once work on them is complete, are returned to the same customer in the OMS. If not returned to the same customer then the customer makes an ICA in Ireland and must register here.

Table 1B - VAT treatment of contract work
(Stage 2 - after work is completed)
Processor	Customer	VAT treatment
1. Ireland	Ireland	Supply of services. Processor liable at rate applicable to the supply of finished goods.
2. OMS	Ireland	Supply of services. Customer liable in Ireland if Irish VAT number quoted and the goods are dispatched out of the OMS where the work is carried out. VAT payable at the rate applicable to the supply of finished goods. If an Irish VAT number is not used or if goods remain in OMS then the processor is liable for VAT in OMS.
3. Ireland	OMS	Supply of services. Customer liable in OMS under a reverse charge mechanism if goods are dispatched out of Ireland and the customer quotes their own OMS VAT number. If goods remain in Ireland or if OMS VAT number is not quoted, then the processor is liable at Irish VAT rate applicable to the supply of goods.

Table 2A - VAT treatment of valuation/work on movable goods (other than contract work)
(Stage 1 - handing over of goods to have a service carried out on them).
Customer	Repairer	VAT treatment
1. Ireland	Ireland	No supply
2. Ireland	OMS	No taxable transfer from Ireland provided the goods, once work on them is complete, are returned to the same customer in Ireland. If not returned to the same customer in Ireland then the customer makes a taxable transfer to OMS and may have to register there. Included in VIES.
3. OMS	Ireland	No ICA by customer provided the goods, once work on them is complete, are returned to the same customer in the OMS. If not returned to the same customer then the customer makes an ICA in Ireland and must register here.

Table 2B - VAT treatment of valuation/work on movable goods (other than contract work)
(Stage 2 - after service is completed).
Repairer	Customer	VAT treatment
1. Ireland	Ireland	Supply of services. VAT charged at the rate applicable to the supply of services.
2. OMS	Ireland	Customer liable in Ireland under a reverse charge mechanism if Irish VAT number quoted. This will occur if goods are dispatched from the MS where the work was carried out. If the Irish VAT number is not used or if goods remain in the OMS then the repairer is liable for the VAT in OMS.
3. Ireland	OMS	Customer liable in the OMS under a reverse charge mechanism if goods are dispatched out of Ireland and the customer quotes his or her OMS VAT number. If goods remain in Ireland or if the OMS VAT number is not quoted then the repairer is liable in Ireland.

OMS: other Member State

ICA: intra-Community acquisition