Value Added Tax Consolidation Act 2010 section 3

Charge of value-added tax

Section 3 imposes the charge of value-added tax and identifies the five categories of transaction on which VAT is chargeable, leviable and payable in the State.

• VAT applies to the supply of goods for consideration by a taxable person where the place of supply is the State, and to the importation of goods into the State regardless of who imports them.
• VAT applies to the supply of services for consideration by a taxable person where the place of supply is the State.
• Intra-Community acquisitions of goods (other than new means of transport) are chargeable to VAT when made for consideration by an accountable person within the State.
• Intra-Community acquisitions of new means of transport are chargeable to VAT when made for consideration within the State, whether or not the acquirer is an accountable person.