VAT Implications of Services - Ireland, Northern Ireland and GB

Business to Business

Services treated as a domestic supply of services. UK VAT applied.

Business to Consumer

Services treated as a domestic supply of services. UK VAT applied.

Business to Business: Place of supply is where the customer belongs.

Where services are provided to an EU business from GB, the EU business should self-account

for VAT. Similarly, where services are provided to a GB business from the EU, the GB business

should self-account for VAT. It is essential to consider the rules of individual EU member

states.

Again, we would stress that these rules apply to general rule services. As outlined above,

specific services often attract specific VAT rules.

Business to Consumer: Place of supply is where the supplier belongs.

As a general rule, services provided to private customers will continue to be subject to VAT in

the place where the supplier belongs, i.e., suppliers based in Ireland will apply Irish VAT to

private consumers based in GB and GB suppliers will apply UK VAT to private consumers

based in Ireland.

There are a number of exceptions, for example, the rules around the supply of professional / technical / financial services and the supply of digital services, as detailed further above.

Business to Business: Place of supply is where the customer belongs.

The service will fall outside the scope of UK / Ireland VAT. The NI / Irish business needs to

consider the local VAT rules in the jurisdiction where the supply is being made.

Business to Consumer: Place of supply is where the supplier belongs.

VAT treatment will depend on the nature of the services being provided. There are a number

of general rule services which, when supplied to private consumers in Rest of World, will be

deemed to be outside the scope of UK / Ireland VAT. If this is the case local VAT rules need to

be considered. This could require VAT registration in the country in which the services are

supplied.