cross border vat

cross border vat

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Hi, 

A trader who is resident in Ireland has opened a branch in Northern Ireland, the branch being an office.

The trader has registered for VAT in the UK and goods are purchased from suppliers on the UK mainland.

The goods are taken by courier directly to a warehouse in Republic of Ireland, from where they are sold to retailers in Republic of Ireland.

The trader states that he will be able to reclaim the input vat on the goods from the UK, and as he is "exporting" to Republic of Ireland, he does not have to charge UK or ROI VAT, thereby leaving him competitive compared to others companies.

Is the trader eligible to reclaim the Input vat?

Replies (4)

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By The VAT Doctor
22nd Sep 2014 22:41

Funny Business

I have come across similar situations with Ireland, who used to operate a special set of rules that allow the final recipient to declare as an acquisition and the warehousing costs to be relieved too. Worth checking with an Irish VAT expert if this is still possible.

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By frankie3
23rd Sep 2014 15:53

any irish vat experts out there?

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By frankie3
25th Sep 2014 10:29

any irish vat experts out there?

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