Supplies Of Goods Received By Irish Businesses From EU Businesses (Republic Of Ireland)

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Commentary

40 Republic of Ireland

General (Republic of Ireland)

Irish businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the intra-EU acquisitions threshold (see 40.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Irish business is registered for VAT, the EU suppliers should stop charging VAT and the Irish business should account for Irish VAT on the value of the goods received. This VAT, known as 'acquisition

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