VAT Rates
WAREHOUSING - STORAGE
Rate
Standard rate
Remarks
Where such a service is supplied B 2 B and the warehousing /storage of the goods is not specific to a particular part of an immovable property designated by the owner for use of the customer then the supply will be taxable where the customer is established (reverse charge).
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)