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Selling advertising to Irish company

What are the Vat implications of selling a service to company in Republic of Ireland

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Our UK company sold advertising in our newspaper to a company in Ireland. They state that they are not Vat registered and have not paid Vat for 25 years in taking out UK ads. Please can someone advise what is the correct tax code to use and should they be charged Vat or not?

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By paul.benny
15th Oct 2019 13:19

Have you checked VAT741a?

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Replying to paul.benny:
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By Dirkgardiner
15th Oct 2019 14:06

Thanks, will take a look at it.

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Replying to paul.benny:
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By Dirkgardiner
15th Oct 2019 14:06

Thanks, will take a look at it.

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Replying to paul.benny:
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By Dirkgardiner
15th Oct 2019 14:06

Thanks, will take a look at it.

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Replying to paul.benny:
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By Dirkgardiner
15th Oct 2019 14:07

Thanks, will take a look at it.

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By The Dullard
15th Oct 2019 13:28

When you say newspaper, do the adverts in question appear in an actual print edition or are they promulgated electronically. At the moment you shouldn't charge VAT, but there might be a different answer next month.

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Replying to The Dullard:
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By Dirkgardiner
15th Oct 2019 14:05

These advertisements appear in printed form in physical magazines.

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Replying to Dirkgardiner:
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By The Dullard
15th Oct 2019 14:20

So it's a general rule supply., with the place of supply being where the customer belongs. You don't charge UK VAT, but the Irish customer charges themself (and then reclaims) Irish VAT under the reverse charge procedure.

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Replying to The Dullard:
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By Dirkgardiner
15th Oct 2019 14:30

Thanks for your reply. Would the tax code be T0? T4 is normally for those with Vat numbers so I assume it would be T0?

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