Value Added Tax Consolidation Act 2010 section 23

Supply following intra-Community acquisition

Section 23 provides a simplification measure where a non-established trader makes an intra-Community acquisition of goods in the State and then supplies those goods to a VAT-registered Irish customer, allowing the Irish customer to self-account for the VAT.

• Where a trader not established in Ireland acquires goods from another EU Member State and supplies them onward to a VAT-registered Irish customer, the Irish customer is deemed to have made the supply and the intra-Community acquisition is disregarded.
• The simplification applies only where the non-established trader has not opted to register for Irish VAT and the Irish customer is registered for VAT.
• The non-established trader avoids the obligation to register for Irish VAT, as the registered Irish customer assumes responsibility for the VAT due on the domestic supply.
• The simplification does not apply to call-off stock arrangements.