What is VAT?

Overview

Value-Added Tax (VAT) is a tax on consumer spending. Most goods and services supplied in Ireland are subject to VAT. Goods imported into Ireland from outside the European Union (EU) are also subject to VAT.

This section explains:

  • what an accountable person and a taxable person is
  • exemption from VAT
  • reverse charge (self-accounting)
  • qualifying activities
  • VAT fraud.

Next: What is an accountable and a taxable person?