VAT for delivering training service in Ireland

Hello. We are a micro SME based in England. A client has asked if we will deliver one day of training on their site in Cork, Ireland. Please can you advise if we need to register for VAT in Ireland / what steps to take? thanks

Hi Matt Smyth,
Whether you have to charge VAT in the UK or have to register in ireland will be determined by the Place of supply of the service being delivered.
Please see the guidance below to determine this:
6. The place of supply rules for services
9. Services supplied ‘where performed’
Thank you.

Thanks. It will be supplied in Ireland. Would i therefore need to register In Ireland to undertake this work? thanks

Hi,

If you are charging for an admission to an event then the place of the supply will be in Ireland and so there would likely be a requirement to register for VAT in Ireland.
However if you are supplying education on an ongoing basis then the service would be subject to the reverse charge by the Irish business and so there would be no requirement to register in Ireland.

Please see section 9.2 and 9.3 of the guidance below which defines the different treatment of these supplies.

Services supplied ‘where performed’

Thank you.