Value Added Tax Consolidation Act 2010 section 92D

Special scheme for small enterprises not established in the State where the State is the Member State of exemption

Section 92D sets out the conditions under which a small enterprise established in another EU Member State may avail of the SME exemption scheme in Ireland, and provides that those not availing of the scheme are deemed to have elected to register for VAT.

• A taxable person established elsewhere in the EU (but not in Ireland) who supplies taxable goods or services in Ireland may avail of the SME exemption scheme, provided certain conditions are met.
• The person must have notified the competent authority in their home Member State of their intention to use the scheme in Ireland and received confirmation and an SME exemption number.
• The person's annual turnover must not exceed the Union threshold in the year of notification or in the preceding year.
• A person established in another Member State who supplies taxable goods or services in Ireland but does not avail of the SME exemption scheme is deemed to have elected to be an accountable person for VAT purposes.