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Identification of a business for a B2B supply (Republic of Ireland)

Where an Irish business supplies services to a business in another EU member state, the Irish supplier must obtain the customer's VAT number and disclose it on the invoice and retain records of the transaction. The supplier will enter the details of all supplies of services to businesses in other EU member states on their VIES return.

Where the recipient of the service has not yet obtained a VAT number from the local tax authority in their EU member state even though the recipient is clearly engaged in a business activity, the recipient business in the foreign country will be required to provide an alternative tax identification number or a letter from the tax authority in that EU member state confirming that it is a business. However, service suppliers are required to show details of the services supplied together with the correct VAT number of the recipient on their VIES return.

The correct accounting