Domestic supplies (Republic of Ireland)
Any person that makes taxable supplies of goods or services in Ireland may have an obligation to register and account for VAT.
The following are considered to be taxable supplies in Ireland:
- Ìý
•ÌýÌýÌýÌý The supply of taxable goods and services in Ireland.
- Ìý
•ÌýÌýÌýÌý Intra-EU acquisitions of goods from another EU member state by a non-taxable and taxable person (see 40.6).
- Ìý
•ÌýÌýÌýÌý Reverse charge services received by a taxable person in Ireland.
- Ìý
•ÌýÌýÌýÌý Imports of goods from a non-EU country.
If
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Web page updated on 17 Mar 2025 13:17