VAT - EU Supplies

Irish VAT registered traders who supply goods or services or incur deductible expenses in other Member States of the EU

Irish VAT traders who make supplies of goods or services in other Member States of the EU may be required to register for VAT in those Member States. It should be noted that a trader does not need to have an establishment in a Member State to be required to register for VAT there. Whether registration is required is determined by the place of supply of the goods or services involved as set out in the Sixth VAT Directive and the relevant legislation in the Member State concerned. Initial enquiries on whether a trader has an obligation to register for VAT outside the state can be made with the traders local tax office or direct to the authorities in the other Member State.

Irish VAT registered traders who are charged VAT in other Member States of the EU on deductible expenses incurred in connection with their taxable supplies may, under the Eight VAT Directive and subject to whatever conditions are laid down by that Member State, be entitled to a refund of the VAT charged on those expenses. Details of the addresses for enquiries in connection with registration requirements and refunds due under the Eight VAT Directive in other Member States are set out on pages 31, 32 & 33..