I have a UK registered company doing some work on a building site in Dublin.
No UK VAT as land is in Eire
No Eire VAT as below registration threshold (about £20k)?
Or is there something about construction in Eire I do not Know?
QWERTY
Replies (6)
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Thanks for the Update qwerty!
Hey, glad you managed to figure it all out yourself - its a complex area for sure, so you've done real well to get an outcome.
Even if it means having to charge VAT!.
One thing for sure, from all the dealings I've had with them in the past, the Irish VAT Office are about 200 times better informed, friendlier and helpful than the UK VAT Helpline, which is just really bad.
But you are right as well
Turns out this is repair work for the owner - who is not a 'principal'. So need to register and charge 13.5%.
Trumped!
Yes, looks like you've trumped me on that one.
Quite a recent change by the look of things...and don;t forget that the VAT rate in Ireland goes up from 21% to 21.5 from 1st December 20008.
Ah but
is that trumped by this:
http://www.revenue.ie/leaflets/construction-services-new-rules.pdf
thanks for the link though, I am currently talking to Dublin VAT Registration. It seems registration is necessary but no tax to be charged!
Threshold is NIL when you are not resident in Eire
Have a look at this link which gives a summary of Irish VAT rules :-
Go straight to Point 4 as this answers your question.
Basically, if you are doing contruction services in ireland then you need to register for VAT in ireland as you are making taxable supplies there and the VAT registration threshold for non-Eire based companies....is Nil.
think....
you will find that as a non-Eire resident that Irish VAT is due regardless of threshold...
be careful as builders may have Irish equivalent of CIS deducted, known as Relevant Contract Tax in Eire, which you will need to reclaim...
suggest you try www.revenue.ie in the first instance and possibly give them a call as they are quite helpful...