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VAT – Place of supply of services

A summary of the place of supply of services rules (unless subject to Exemptions or Use and Enjoyment)
Country of establishment of supplier Country in which customer established Status of customer Place of supply Person liable to account for Irish VAT
Ireland Ireland Business or Private Ireland Supplier
Ireland Other EU State Business Other EU State No Irish VAT
Ireland Other EU State Private Ireland Supplier
Ireland Outside EU Business Outside EU No Irish VAT
Ireland Outside EU Private Depends on nature of the Service Supplier (if VAT occurs)
Other EU State Ireland Business Ireland Business Customer
Other EU State Ireland Private Other EU State No Irish VAT
Outside EU Ireland Business Ireland Business Customer
Outside EU Ireland Private Depends on nature of the Service Depends on nature of the Service – if taxable in the State – the supplier

Exceptions to the general place of supply rules

There are a number of exceptions to the general rules that more closely link the place of supply to where the service is performed.

You must register and account for Value-Added Tax (VAT) in the Member State of supply unless covered by the reverse charge arrangement.

Summary of supply of services exceptions and current place of supply rules with effect from 1 January 2010:

A summary of the exceptions and the current place of supply rule that applies:
Type of Service Current Rule W.E.F. 1st January 2010
Supply of services connected with immovable goods Place of supply is where the goods are located. Where the service provider is outside Ireland and the work is carried out in Ireland VAT is accounted for by the Irish business recipient on a reverse charge basis.
Passenger transport services (B2B and B2C) Place of supply is where the passenger transport takes place.
Intra-Community transport of goods (B2C) Place of supply is the place of departure.
Intra-Community transport of goods (B2B) Place of supply is the place where the customer is established.
Cultural, artistic, sporting, scientific, educational and entertainment or similar services supplied (B2B) In the case of admissions to an event, the place of supply is the place where the event actually takes place. In relation to all other ancillary services, general B2B rule applies.
Cultural, artistic, sporting, scientific, educations and entertainment or similar services supplied (B2C) In the case of B2C supplies of services and ancillary services in relation to an event, the general rule is disapplied and the place of supply of services is where the event takes place.
Ancillary transport services, valuations, work on movable property supplied (B2B) General rule with reverse charge applies.
Ancillary transport services, valuations, work on movable property supplied (B2C) Place of supply is where the services are physically carried out.
Restaurant and catering services, generally. Place of supply is where the supplier is established.
Restaurant and catering services for consumption on board ships, planes and trains while within the community. Place of supply is the point of departure of the ship, plane or train.
Hiring out of means of transport For short term hiring-out of means of transport, the place of supply is where the transport is put at the disposal of the customer. For long term hiring-out of means of transport, the place of supply follows the general rules.