General VAT rules for the place of supply of services

If you are a VAT registered business supplying services to customers outside of Ireland, the decision tree below will help you determine if you need to account for Irish VAT.

Please note that this relate to the supply of services only, The place of supply rules in relation to goods are treated differently.

Country where the supplier is located
Country where the customer is located
Status of customer
Place of Supply
Person liable to account for VAT
Business and Private customer
IrelandOther EU CountryBusiness
Other EU Country
No Irish VAT
IrelandOther EU CountryPrivateIrelandSupplier
IrelandOutside EUBusinessOutside EUNo Irish VAT
IrelandOutside EUPrivateDependsSupplier
Other EU CountryIrelandBusinessIrelandBusiness Customer
Other EU CountryIrelandPrivate
Other EU Country
No Irish VAT
Outside EUIrelandBusinessIrelandBusiness Customer
Outside EUIrelandPrivateDependsDepends

The above decision tree represent the general rules, there are exceptions to these rules if you are providing any of the following services:

  1. Supply of services connected with immovable goods

  2. Passenger transport services (B2B and B2C)

  3. Intra-Community transport of goods (B2C)

  4. Intra-Community transport of goods (B2B)

  5. Cultural, artistic, sporting, scientific, educational and entertainment or similar services (B2B)

  6. Cultural, artistic, sporting, scientific, educations and entertainment or similar services supplied (B2C)

  7. Ancillary transport services, valuations, work on movable property supplied (B2B)

  8. Ancillary transport services, valuations, work on movable property supplied (B2C)

  9. Restaurant and catering services, generally

  10. Hiring out of means of transport

* B2B (Business to Business)

* B2C (Business to Customer)

If you need assistance with any of your VAT compliance or VAT planning requirements, we're a firm of firm of experienced Accountants and Chartered Tax Advisors based in Dublin Ireland. Contact us here to arrange a call or consultation. 

Brady & Associates