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A UK registered company is registerd for VAT in Ireland. It provides Haulage services, for example picking up a Digger from a customer in say Cavan and delivering it to a destination in say Dublin. Revenues VAT guide Fourth Schedule services summary table would suggest that the customer (in Cavan) accounts for the VAT on the transaction, similar to the reverse charge in the construction industry.
However I understand from Revenue VAT guide paragraph 5.13 that there are special rules applying to Transport services, whereby “an Irish VAT Registered transporter supplying INTRA community goods transport services to an Irish VAT registered customer charges Irish VAT.” In the example above, am I correct that the supply is not of INTRA community goods, and that the VAT is paid by the customer? Thank you

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Asked on 7 December 2017 12:29 pm