Value Added Tax Consolidation Act 2010 section 35

Use and enjoyment provisions

Section 35 overrides the normal place-of-supply rules for certain services so that VAT follows where the service is actually used and enjoyed, rather than where it would otherwise be treated as supplied.

• Where movable goods are hired out and the normal place of supply would be outside the EU, but the service is actually used and enjoyed in the State, the place of supply is deemed to be the State.
• Where a means of transport is hired out and the normal place of supply would be the State, but the service is actually used and enjoyed outside the EU, the place of supply is deemed to be outside the EU.
• Where certain B2C services — telecommunications, broadcasting, phone cards, financial services, or insurance services — would normally be supplied outside the EU but are used and enjoyed in the State, the place of supply is deemed to be the State.
• Where money transfer services are provided to a person in the State and used and enjoyed here, intermediary services relating to those transfers that are supplied to a principal established outside the EU are deemed to be supplied in the State.