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Vat guide Indirect Taxes Division VAT Guide July CVAT Guide th Edition Revenue Legislation Services Indirect Taxes Division This guide which sets out the current practice at the date of its issue is intended for guidance only and does not purport to be a

Indirect Taxes Division VAT Guide July CVAT Guide th Edition Revenue Legislation Services Indirect Taxes Division This guide which sets out the current practice at the date of its issue is intended for guidance only and does not purport to be a de ?nitive legal interpretation of the provisions of the ValueAdded Tax Act as amended July www revenue ie CForeword The purpose of this Guide is to explain in general terms the principal features of the Irish VAT system and to update traders on all new developments and changes to that system since publication of the last Guide in January The latest version of the Guide aims to give a broad overview of the VAT system and focuses on those issues which are likely to be of interest to the majority of VAT-registered traders and to traders who are registering for VAT for the ?rst time Issues of special interest are dealt with in detail in a range of VAT Information Lea ets which are listed at Appendix N and which are referred to throughout the Guide Details of the new VAT on Property regime and transitional measures are published in the new VAT on Property Guide Copies of those items and also this Guide are available on the Revenue website at www revenue ie This Guide is not and does not purport to be a statement of the law relating to VAT The relevant law is contained in the Value-Added Tax Act as amended by the various Finance Acts from to inclusive referred to in this Guide as the VAT Act and in various Regulations and Orders Indirect Taxes Division Dublin Castle July VAT Guide iii CContents Foreword Chapter General explanation of VAT What is VAT Rates Taxable person and accountable person ?? rede ?nitions Exemptions Non-taxable entities Flat-rate farmers Registration Reverse charge Self-accounting VAT returns Amount on which VAT is chargeable Basis of accounting Right to deduct VAT Records to be kept Trade between di ?erent EU Member States Imports non-EU Exports non-EU Repayment of VAT to foreign businesses Repayments to unregistered persons Appeals Letter of expression of doubt Internal Review procedures Revenue website Revenue on-line Service ROS VAT A Scheme Property transactions Chapter VAT Registration Accountable persons Thresholds How is the threshold determined Exceptions Exempt persons and non-taxable entities acquiring goods within the EU Fourth Schedule services Supplies of natural gas through the natural gas distribution system or of electricity Electronic services supplied by non-EU suppliers to private individuals in the EU Cultural artistic entertainment or similar services Goods for installation or assembly by a non-established supplier Construction operators Two-Thirds rule iv VAT Guide C Non-established suppliers supplying goods services in Ireland Non-established suppliers making distance sales to Ireland Electing to register Registration procedures Registration of new business Cancellation of registration Cancellation of a ? Holiday Home ? election Relief for stock-in-trade for newly registered traders Group registration Who may not register in respect of supplies of goods or services Premises provided to mobile traders Option