Intra-EU Treatment Supplies/ movements of goods into and out of the European Union respectively are treated as imports and exports. Particular rules apply which are dealt with in another chapter. Supply/movements of goods between businesses and individuals based or resident in different in member states of the European Union are treated differently to imports and exports. They are called acquisitions and supplies and different rules […]
Contrast with EU Arrangements Sales and purchases of goods where the goods move out of or into the European Union are treated as exports and imports. The treatment differs to that applicable to sales within the European Union. Sales within the EU are labelled supplies and acquisitions. They are treated in a different way to imports and exports. Sales to Great Britain after 1 January […]
Supply in State Where there is a supply of goods or services within the State, then Irish VAT applies. There are rules in relation to the place of supply for goods and services which are set out in separate chapters. Where non-established business supplies goods or services in the state it must register for VAT. There is no annual threshold applicable below which they may […]
Place of Supply The place of supply determines where VAT is charged. The EU VAT directive set principles for determining the place of supply. The United Kingdom operates a system which is still very much influenced by the EU directives. In the case of business to business cross-border services, the place of supply is generally where the business which receives the service is established. This […]