If I Am An Irish VAT Registered Business

Purchase from a VAT Registered Irish supplier

Invoice/payment should include appropriate VAT.

VAT return: VAT goes to box T2

Purchase from a non-VAT Registered Irish supplier

Invoice/payment should be raised with the Non-Vattable (normally 'N')  VAT code.

VAT Return: not included as it's 'N' VAT.

Purchase from a VAT Registered EU supplier

Invoice/payment should be raised with one of the EU Purchases VAT codes.

VAT Return: Net goes to boxes E2/ES2. Take a 'Notional' VAT amount at standard ('A') rate, which goes to boxes T1 & T2 (effectively cancelling out).

Purchase from a non-VAT Registered EU supplier

Invoice/payment should be raised with the Non-Vattable (normally 'N')  VAT code.

VAT Return: not included as it's 'N' VAT.

Purchase from a non-EU supplier

Invoice/payment should be raised with the Non-Vattable (normally 'N')  VAT code.

VAT Return: not included as it's 'N' VAT.

Sale to a VAT Registered Irish customer

Invoice/receipt should include appropriate VAT

VAT return: VAT goes to box T1

Sale to a non-VAT registered Irish customer

Invoice/receipt should include appropriate VAT

VAT return: VAT goes to box T1

Sale to a VAT Registered EU customer

Invoice/receipt should be raised with one of the EU Sales VAT codes

VAT Return: Net goes to boxes E1/ES1

Sale to a non-VAT registered EU customer

Invoice/receipt should include appropriate VAT

VAT return: Net goes to boxes E1/ES1, VAT goes to box T1

Sale to a non-EU customer

Invoice/receipt should be raised with the Non-Vattable (normally 'N')  VAT code.

VAT Return: not included as it's 'N' VAT.

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