VAT Ireland

I have a customer who is in southern Ireland and has provided me with a VAT number, do I still charge 20% Vat on goods so they then can claim it back?

Hi,

It does depend where you are sending the goods from. If you are based in Northern Ireland and you dispatch goods to a VAT registered business in Southern Ireland then it should be a zero rated sale if you have their Southern Irish VAT number and evidence of the goods moving there.

Please see the guidance below:

Zero-rated supplies to VAT-registered customers in an EU member state

If you are in Wales, England or Scotland and send goods to Southern Ireland then this will be a zero rated export and you will not need the customer's VAT number.

Please see below:

Conditions and time limits for zero rating

Thank you.

I am a vat registered trader in Northern Ireland selling to a vat registered customer in the republic. I have checked the customers vat number, have a recent utility bill, a passport photo and our transport delivers. Apart from keeping these records, do I have to report this sale anywhere else?

Hi Paul Cushing,
Can you confirm if you are selling goods or services to the business in the Republic.
Thank you.

 

I am in Northern Ireland and wish to sell goods to a charity in ROI. Both of us have VAT numbers. How should I record the VAT on my invoice?