What revenue is relevant for VAT?
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).
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.
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:
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