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Charging VAT to Southern Ireland

Charging VAT to Southern Ireland

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My client has a 'reseller' in Southern Ireland, who are the intermediary recharging back to their client in the UK for BT lines and calls.

Should they charge vat to their Southern Irish client?

HMCE say they should fill out an EC Sales list - but I thought that was for goods only?

Not sure if they fall under the 'rules' for digital services (as it mentions telecommunications in the rule).

Thanks in advance

Tracy

Replies (6)

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By rorydowney
07th Sep 2015 11:22

Is the "reseller"VAT registered?

Should the client be registered in RoI?

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By tracy.sammy23.freeserve.c
07th Sep 2015 11:29

The reseller is registered for vat in Southern Ireland - my client is only vat registered in the UK.

 

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By rorydowney
07th Sep 2015 11:39

As long as you have the RoI VAT number, there should be no UK VAT chargable.

 

EC Sales list is for your supply of goods and services - the thresholds differ, but they go on the same form.

 

Be aware if there is any supply to RoI to non-VAT registered users which could mean RoI registration

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By Jackie0802
07th Sep 2015 12:46

EC Sales List

This does not just apply to goods. The indicator number is the only difference in reporting goods or services, although goods now have to be reported monthly.

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By tracy.sammy23.freeserve.c
07th Sep 2015 12:48

So do I need to do an EC sales list?

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By shaun king
07th Sep 2015 16:25

Depends

If you are the supplier of the service - yes but if you are the recipient - no,  but do make sure you account for the VAT using reverse charge supply if you are receiving the supply

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