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Is there VAT on services supplied to businesses outside the EU ?

Is there VAT on services supplied to businesses outside the EU ?

VAT Supplies of services to business customers outside the EU ?

In general, supplies of services to business customers outside the EU are not subject to VAT. However, you must obtain sufficient evidence and proof that the customer is a taxable person.

You must obtain the following:

  1. Proof as to the place of establishment of the customer outside the EU.
  2. Proof that the customer is a taxable person. For example, sufficient evidence from your customer to show that he or she is a taxable person.

The evidence of the VAT number may be supplemented by:

  1. details from the customer’s tax authorities which confirm that the customer is a taxable person
  2. the customer’s order form containing their business address and trade registration number
  3. a print-out of the customer’s website, to confirm that the customer is conducting an economic activity.

You must confirm the status of your customer (business or private customer) when supplying services abroad.

If you incorrectly identify your customer and do not charge VAT, you will be liable to pay the VAT. You may also incur interest and penalties in the event of a Revenue audit.

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie

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