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A Company established to provide sales consultancy work and that work involves engaging businesses in Ireland, the UK, EU and the US. When advising how VAT should be charged my advice would be this consultancy work would be classified as the Supply of a Service for VAT purposes. The VAT rules for Services where its “Business to Business” the place of supply is where the customer is established. Where the customer is an Irish business VAT would be charged at the standard Irish VAT rate of 23%. The Reverse Charge rule applies where supply is in another EU state. Services supplied outside the EU – Fourth Schedule Services (S.34(m) VATCA2010) – Includes Consultancy. The place of supply is where the customer is located -such services supplied to consumers outside the EU are not subject to VAT in Ireland. The US customer would not be charged VAT. The clients are charged what they call a ‘monthly retainer’ and later will be charged commission. Are the rules as described above correct for the nature of this business or are there other VAT rules which apply to this business.

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Asked on 5 September 2019 11:50 am