VAT Registration Issues for Foreign Traders
The following Revenue contacts must be used in relation to issues arising on VAT registration for foreign traders:
- where the person is non-resident, with no permanent establishment in Ireland or no agent in Ireland or no personal representative in Ireland – Dublin City Centre;
- otherwise – The Revenue District responsible for the relevant geographical location;
- any non-resident contractor in the construction industry, including those deemed to have a Permanent Establishment in the State – Dublin City Centre.