Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 5

Certain transactions treated as exports

Schedule 2 paragraph 5 zero-rates certain supplies of goods and services to EU institutions, international bodies, armed forces participating in NATO or EU defence efforts, and the Central Bank of Ireland, treating these transactions as if they were exports.

• Supplies to EU institutions (including the European Central Bank and European Investment Bank) and bodies established under EU treaties are zero-rated, provided the exemption does not distort competition.
• Supplies to other recognised international bodies and their members are zero-rated within the limits set by the relevant international conventions and headquarters agreements.
• Supplies for the use of armed forces, their civilian staff, and their messes or canteens are zero-rated where those forces participate in either the NATO common defence effort or an EU common security and defence policy operation.
• Supplies of goods and services to the European Commission or EU agencies for the purpose of responding to the Covid-19 pandemic are zero-rated, as is the supply of gold to the Central Bank of Ireland.