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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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.
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.