Value Added Tax Consolidation Act 2010 section 12

Services received from abroad and accountable persons

Section 12 sets out the rules under which persons who receive services from abroad are required to account for VAT on those services on a reverse-charge basis, and provides ring-fencing provisions for farmers, fishermen and racehorse trainers.

• A person carrying on business in the State, or a person registered for VAT, who receives a service from a supplier established outside the State must self-account for the VAT due on a reverse-charge basis, with no turnover threshold applying.
• A business person or public body that receives a service connected with immovable goods located in the State from a non-established supplier must similarly self-account for VAT, except where the service relates to holiday accommodation, certain telecommunications or broadcasting services supplied with accommodation, or construction services.
• A farmer or fisherman who becomes accountable solely because of reverse-charged services (or as a premises provider) is accountable only in respect of intra-Community acquisitions and those received services, allowing flat-rate status to be retained.
• A farmer who provides racehorse training services is accountable only in respect of intra-Community acquisitions, racehorse training services supplied, and reverse-charged services received, but may elect to be fully accountable for all supplies.