The Irish VAT rules relating to services supplied to non-Irish customers implement the relevant provisions of the Principal VAT Directive and should therefore be consistent with the rules in other EU member states.
From 1 January 2021, the supply/receipt of services between Ireland and the United Kingdom (including Northern Ireland) is to be treated as a non-EU supply.
These services were formerly
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:43