VAT on services provided to an EU business

Do I need to charge VAT on the supply of services to an EU school?

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I've recently resgistered my business for VAT. I supply services to schools in Ireland. Do I need to charge them VAT? (are they B2B or B2C?) Do I need to include any extra information/comments on my invoices? 

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Trevor Steel
By Trevor Steel
17th Jun 2024 07:49

You simply need to ask the school to provide their Irish VAT registration number. If they are VAT registered, you can treat your supply according to the B2B place of supply rules. You will of course need to check that the type of supply that you're making doesn't fall outside of the general B2B rule.

Here is an extract from the Irish Revenues guidance (see section 33)

"For the purposes of the general place of supply rules in section 34, every person registered for VAT is a taxable person (i.e. a person carrying on a business). This means that non-taxable legal persons such as schools, hospitals, etc. who have been registered for VAT are considered to be a business and are required to produce their VAT numbers to the supplier".

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