Value Added Tax Consolidation Act 2010 section 10

Certain supplies of goods - supplier not established in the State

Section 10 applies the reverse charge mechanism to certain supplies of goods made into the State by suppliers who are not established here, shifting the obligation to account for VAT onto the Irish recipient.

• Where a non-established supplier provides natural gas, heat or cooling energy, or electricity to an Irish business or public body, the recipient must account for VAT on a reverse charge basis.
• Where a non-established supplier delivers goods that are installed or assembled in the State (with or without a trial run), and the recipient is an Irish business or public body, the recipient must similarly account for the VAT.
• In both cases the recipient is treated as if it had itself made the supply in the course of business, and becomes (or is deemed to be) an accountable person for that transaction.
• The reverse charge does not apply where the recipient is a private individual; in that situation the foreign supplier must register for Irish VAT and account for the tax in the normal way.