Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 3

Exports

Schedule 2 paragraph 3 applies the zero rate of VAT to certain supplies of goods and services connected with exports from the EU.

• Goods supplied for direct export outside the EU by or on behalf of the supplier are zero-rated, but goods exported by a traveller under the retail export scheme are excluded
• The carriage of goods within the State under a contract to transfer them to a destination outside the EU qualifies for the zero rate
• Goods dispatched or transported directly outside the EU by or on behalf of a purchaser established outside the State are zero-rated
• Services consisting of work on movable goods brought into the EU for that purpose and subsequently re-exported are zero-rated