Northern Irish business trading in South

Buttercake

If a business that is registered in the North as a UK company decides to sell services in the Republic, do they have to register for VAT with the Revenue here regardless of how much they will earn? i.e charge Irish vat @23% no matter what.

In a B2C scenario. Thanks

Nuttzz

No, but they do have to charge UK vat at 20% if trading with non vat registered entities (b2c)

Coyote

companys trading from anywhere in the EU have to register if the trade/sales to ireland is over 35,000

Distance Sales in EU

Citizen2011

is it business to business or business to consumer?

Buttercake

thanks, In a B2C scenario

So if the business in NI isn't registered for Vat in the UK because they are under the UK threshold and starts to trade in Republic, they do not charge UK or Irish vat?

I always thought that no matter what if you wanted to trade in another country B2C, you would have to register for Vat in that country..

pedronomix

Distance selling within the EU is the topic here.. take a gander at this http://www.revenue.ie/en/tax/vat/leaflets/distance-sales-eu.html

dbran

It depends on the type of services. Generally b2c then no. But they may have a UK vat exposure.