Updated on April 3, 2022
Zero rated: 0%
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
The database of VAT rates includes a comprehensive list of goods and services that may be perused, explored via A-Z links or searched using the search box. The VAT rates database.
The present practise is reflected in the VAT rates database’s treatment of VAT. There may be changes in practise that necessitate updating the information.
It’s not meant to be interpreted as legal advice or a substitute for reading the law.
The Value-Added Tax Consolidation Act of 2010 contains the rules controlling the VAT classification of goods and services.
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Current VAT rates
|Date effective from||Standard rate (%)||Reduced rate (%)||Second reduced rate (%)||Livestock rate (%)||Flat-rate compensation
percentage for Farmers (%)
|1 January 2022||23||13.5||9||4.8||5.5|
|1 March 2021||23||13.5||9||4.8||5.6|
|1 January 2021||21||13.5||9||4.8||5.6|
|1 September 2020||21||13.5||9||4.8||5.4|
|1 January 2020||23||13.5||9||4.8||5.4|
What is a supply of goods?
Included in a stock of products is the following:
agreement for the sale and purchase of goods on behalf of another person by an auctioneer or agent acting in their own name but under the direction of that person the transfer of goods under a hire-purchase agreement the transfer of immovable goods – a property that has been constructed the seizure of goods by a sheriff or other person acting under statutory authority the application for
the use of electricity, gas, or any other source of energy, heat, cooling, or ventilation by a responsible party for purposes other than their business
The movement of products from a firm in the State to another EU Member State by a taxable person. In this scenario, the provision of commodities is for commercial purposes.
What are the place of supply rules for goods?
Value-Added Tax (VAT) on a supply is determined by the rules that govern where the supply is made. The general norm is that Irish VAT is charged on all goods supplied within the country.
The following items are subject to varying rules regarding the source of supply:
supply of natural gas or electricity distance sales on board vessels, aircraft, and trains supply of items that are not delivered or transported
This section covers the rules governing where items can be sold in the state of New Hampshire.
The section under “Items and services to and from abroad” has more information on goods shipped, transported beyond the state, imported, or exported.
Goods that have not been shipped or delivered.
The site of supply is considered to be the place where the commodities are at the moment of supply..
In Dublin, a French visitor buys a sweatshirt from a clothing store. VAT is charged on purchases in Ireland, because the items are located at the time of purchase.
Products that necessitate assembly or installation.
The location where the items are placed or constructed is known as the supply location.
Ships, planes and railroads all carry supplies.
The beginning of the transport process occurs at the point of supply.
An further illustration is the provision of energy sources such as gas and electricity.
The site of supply for natural gas or electricity is the location where the taxable dealer conducts their business.
The point of supply is where the natural gas or electricity is used and consumed if it is supplied to a client other than a taxable dealer. It’s safe to say that this is where the metre is.
If the natural gas or electricity is not entirely consumed by the client they are judged for VAT reasons to have consumed it.
Our VAT reverse charge – gas, electricity, and gas and electricity certificates Tax and Duty Manual provides further in-depth information on this topic (TDM).
Goods diverted to a private or exempt use (self-supply)
An accountable person’s self-supply of goods happens when goods are diverted to private or exempt usage.
You would have ordinarily reclaimed the Value-Added Tax (VAT) on the original purchase of these goods. If this is the case, you must reimburse Revenue for the VAT you received.
As an example, in March 2021 a jeweller takes a watch from stock for their own use.
The following information is for personal use only.
The watch’s total cost, including VAT, is €1,230.
€230 is the total amount due, including the 23 percent VAT.
A VAT deduction would generally be available to the jeweller. However, the jeweller now has to account for the VAT on the sale of the products to a private individual.
Self-supply must be reported by the jeweller. A further €230 in VAT on sales (T1) will be added in March-April 2021 as a last step in this procedure’s completion.
Example 2 and Example 3 are both examples
VAT on gifts, advertising goods, samples and replacements
The following items are subject to Value Added Tax (VAT) when:
replacements for promotional goods gifts and samples.
Gifts of business-related goods are subject to VAT. In other words, if their cost to you (without VAT) is €20 or less, they are exempt from VAT.
If the VAT-exclusive cost of the presents is more than €20, you must account for VAT on the total value of the gifts.
The initial cost to you is the amount that must be charged (excluding VAT).
If the gift costs more than €20, there is no deduction for the amount below which it is not taxable (excluding VAT).
The rate of VAT varies depending on the type of products being purchased.
Merchandise for advertising and production samples
Customers are not taxed on advertising items and industrial samples if they are given to them for free in acceptable amounts. Even if the €20 cap is surpassed, this is still the case.
There must be a version of the advertising items and industrial samples that is unavailable to the general public.
Replacement products provided free of charge in compliance with warranties or guarantees on the original goods are not subject to taxation in the United States of America.
The VAT status of gifts and promotional items will be further clarified in future guidelines.
Special rules for business premises and landowners
When non-established merchants and non-established promoters provide goods or services on their premises or land, there are obligations for the property owners.
A non-established dealer is given a place to do their business.
Any non-established person who intends to supply goods on their premises for a period of less than 28 days must be reported to Revenue by the premises owner.
No later than 14 days before a non-established person wants to conduct business on the premises or land, you must submit the following information to them:
Dates the non-established person plans to conduct business at the premises or land address where such supplies will take place, as well as the non-established person’s name and postal address.
You could be held accountable for the non-established person’s VAT if you don’t provide these facts.
A non-established promoter is given access to a property or land.
On your facilities or land, a non-established promoter may offer cultural, artistic, entertainment, or similar services. The following information must be provided to Revenue no later than 14 days before to the event:
Details on the event’s promoter, including their name and address.
When is a supply of goods not taxable?
The following situations do not give rise to VAT liability:
When commodities are used as collateral to secure the repayment of a debt or a loan.
When control of a company is transferred from one person to another.
Goods that are given out free of charge because they are covered by a warranty or some other type of assurance.
Gifts worth less than €20.