What revenue is relevant for VAT?
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The type of revenue you have that is relevant to VAT depends on who you sold it to (business v customer), where you sold it (Ireland, EU or rest of world) and what you are supplying (goods v services).
Ireland (business or consumer):
If you sell goods or services to a business or consumer in Ireland, you must charge VAT at the applicable rate of VAT. This must be remitted to Revenue (less any allowable VAT expense claims).
EU (business):
If you sell to a business in Europe, you should obtain their EU VAT number. You then charge VAT using the ‘reverse-charge mechanism’ – they will then self-account for it in their own country.
EU (consumer):
If you sell goods to a consumer in Europe, you must charge VAT at the applicable rate in their country and register for VAT in that country (once a certain level is breached depending on the country).
If you sell services to a consumer in Europe, you must charge VAT at the applicable rate in Ireland.
Rest of World (not in EU or Ireland):
If you sell goods or services to a consumer or business outside the EU, you normally do not charge VAT.
Products related to this post:
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Union VAT OSS Registration (in Ireland)
€150.00 -
Union VAT MOSS Registration (in Ireland)
€150.00 -
STARTER PACK: Irish Tax Registrations (for new companies)
€450.00 – €1,050.00 -
non-Union VAT MOSS Registration (in Ireland)
€300.00 -
Sole Trader/Company Director Income Tax Registration (with ROS)
€150.00 -
VAT Registration (in Ireland)
€150.00 – €300.00 -
Business Name Registration (in Ireland)
€150.00