Value Added Tax Consolidation Act 2010 section 5

Persons who are, or who may become, accountable persons

Section 5 defines who is an accountable person for VAT purposes and sets out the circumstances in which a person may become accountable.

• A taxable person who supplies taxable goods or services within the State is an accountable person and is liable to pay the VAT charged on those supplies.
• Certain other persons are also accountable, including those involved in intra-Community trade, recipients of reverse-charge services from abroad, VAT group members, and persons jointly and severally liable under anti-fraud provisions.
• Non-established persons who supply goods for installation in the State, supply gas or electricity through the network, or act as subcontractors under the reverse charge are not accountable persons — the recipient accounts for VAT instead.
• Where an unregistered trader's turnover rises above one-sixth of the relevant annual threshold in a taxable period and the increase appears likely to continue, the trader must register as an accountable person from the start of the next taxable period.