What is Value-Added Tax (VAT)?

What is reverse charge (self-accounting)?

Value-Added Tax (VAT) is normally charged and accounted for by the supplier of the goods or services. However, in certain circumstances the recipient rather than the supplier, is obliged to account for the VAT due.

This applies to:

• the intra-Community acquisition of goods from another Member State
• the receipt of services from abroad that are taxable where received
• the receipt from abroad of cultural, artistic or entertainment services from persons not established in the State
• repair, valuation or contract work carried out on movable goods in another State in certain circumstances
• goods where they are installed or assembled for certain designated persons in the State by a supplier who is not established in the State
• intra-Community transport and ancillary services that are supplied by a non-established person to an accountable person in the State
• construction services that are supplied to a principal contractor by a sub-contractor, whether or not the sub-contractor is established in the State
• the receipt of gas through the natural gas distribution system, or electricity, from a person not established in the State by certain categories of persons in the State
• the receipt of greenhouse gas emission allowances from another taxable person established in the State or abroad. See further guidance for more detailed information
• the ownership of goods that are transferred by way of a vesting order to NAMA
• a taxable person carrying on a business in the State which consists or includes dealing in scrap metal
• and
• a supply of construction work in the State between two connected persons.

Next: What are qualifying activities?