VAT-Construction services in EU to an UK business

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An UK company is providing construction services (facade installation) to another UK company, but the place of supply is in Ireland.
Related to VAT, Can I apply the reverse charge here considering both business are from UK or should I use the standard rate?

I asked this question to HMRC through their chat service, but they just sent me the ``Place of supply of services notice 741a`` to read and to be honest I didn`t found something specific.

Did someone went through something similiar?

Replies (3)

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chips_at_mattersey
By Les Howard
30th Sep 2020 19:07

I fear it is more complicated!
The Place of Supply is Ireland, since that is where the property is located. This is an exception to the General Rule.
The Reverse Charge may apply, depending on the rules for Ireland. You can start with the equivalent UK rules: https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va... - replace UK with Ireland, and see whether the Reverse Charge applies.
You may need to seek Ireland-specific advice.

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Psycho
By Wilson Philips
30th Sep 2020 19:18

Another example of the folly in thinking that HMRC will be able to help with VAT issues.

You will need to check the Irish VAT rules but if the customer is not registered in Eire then I suspect that your client will be obliged to register in Eire.

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By The Dullard
30th Sep 2020 22:05

Is the recipient of the supply registered in Ireland, by any chance?

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