Vat on Services

jakestevens81

Quick question and I'd be greatful if I could get some answers please...

I've a client who is tendering to do some security work at an outdoor concert this summer, They are tendering to an english based company but the work will be done in Ireland, Do the charge Vat???


Thanks

Jake

dbran

No. Because the place of supply is deemed to be where the recipient is located thus there is no Irish VAT. You must obtain the VAT number of the UK company to satisfy yourself it is a business.

Kind Regards

dbran

nompere

What dbran says is the normal business to business VAT rule in relation to the place of supply of services since January 2010.

I’m not saying he’s wrong, but I’ve read the Revenue publication on theatrical and musical events, http://www.revenue.ie/en/tax/vat/leaflets/theatrical_musical_events.html#section7 and looked at Ss 8(2)(d)(i) and (ii) Value Added Tax Act.

It seems to me that the answer is far from clear, and the OP really needs discuss this with a professional with all the relevant information.

jakestevens81

Thanks lads for the replies, it's a tricky one and I can't get a def answer..... And see problem is I'm suppose to be the expert... if anyone can help please do, also congrats on good site

nompere

My last resort technique is to write to Revenue, setting out the facts, saying that as I understand it ... and inviting them to agree with me.

Do show you've tried, and refer to as many published Revenue sources as you can

I often find that an email approach to the office concerned produces a fairly prompt response.

Do bear in mind that Revenue never get cross with someone who charges VAT in error, as long as they pay the tax over, but they do get very irritated when tax isn't charged when it should be.

Mr. Incognito

Hi there.

Break it down first.

Quick question and I'd be greatful if I could get some answers please...

I've a client who is tendering to do some security work at an outdoor concert this summer, They are tendering to an english based company but the work will be done in Ireland, Do the charge Vat???


Thanks

Jake

The concert is a red herring.

In the case of foreign traders who are coming to Ireland to put on a concert the promoter is the VATable person. However that has nothing to do with the fact your client is tendering for security work.

The question then is the English Company registered for VAT here. If they are they place of supply is Ireland.

If they are not then the promoter is the VATable person and the place of supply is still Ireland.

jakestevens81

Lads, Thanks very much for your help, I advised them to charge Vat, waiting on confirmation from Revenue to be 100% sure.... Thanks again:):)