Instant replies to difficult VAT queries

225 replies to difficult time-consuming queries
Author: Alan Moore
Consultant Editors: Jimmy Rynhart, Gary O’Mahony
ISBN: 978-1-913612-23-8
Edition: Limited edition – 500 copies

An invaluable tool providing ready-to-use replies for clients’ VAT FAQs, particularly queries relating to cross-border supplies of goods and services, property transactions, VAT deductibility, and mixed-rate supplies.

01. What is VAT?

Email 001 – How is VAT charged?
Email 002 – Where is the law dealing with VAT?
Email 003 – Who pays VAT?
Email 004 – What is a reverse charge?

02. VAT registration

Email 005 – When do I have to register for VAT?
Email 006 – If I am a farmer do I have to register?
Email 007 – Can I avoid the VAT threshold by having two businesses?
Email 008 – How do I register for VAT?
Email 009 – Does my VAT registration allow me to trade throughout the EU?
Email 010 – Can I re-register my old VAT number?
Email 011 – Can I register if I have not yet started to trade?
Email 012 – Do I have to register if I allow a foreign trader, or event promoter, to use my premises?
Email 013 – Do I have to register if I have no place of business in Ireland?
Email 014 – Do I have to register if I am a liquidator?
Email 015 – Does a government department or local authority have to register?
Email 016 – Does a charity have to register for VAT?
Email 017 – How do I cancel my VAT registration?
Email 018 – How do I cancel an election to register?
Email 019 – How do I cancel a holiday home election?
Email 020 – How do I cancel a farmer election?

03. Group registration

Email 021 – What is a VAT group?
Email 022 – What are the advantages of a VAT group?
Email 023 – What is the group remitter?
Email 024 – How do I register a VAT group?
Email 025 – How do I cancel a VAT group registration?

04. VAT on goods

Email 026 – What are “goods”?
Email 027 – What is a supply of goods?
Email 028 – What is a self-supply?
Email 029 – What is not a supply of goods?
Email 030 – How do you determine the place of supply of goods?
Email 030 – Chain of buyers and sellers

05. VAT on services

Email 031 – What is a service?
Email 032 – What is a self-supply of services?
Email 033 – How does VAT apply to events?
Email 034 – How are dances treated for VAT purposes?
Email 035 – How does VAT apply to commission agents?
Email 036 – How does VAT apply to contract work?
Email 037 – Is hiring a service?
Email 038 – What is the two-thirds rule?

06. Charging VAT

Email 039 – What amount is subject to VAT?
Email 040 – Do I have to pay VAT on a deposit or advance payment?
Email 041 – What VAT rules apply to vouchers?
Email 042 – What is the margin scheme for second-hand goods?
Email 043 – What is the auctioneers’ scheme?
Email 044 – What is the travel agents margin scheme (TAMS)?

07. Bringing in goods from abroad

Email 046 – What is an Intra-Community Acquisition (ICA)?
Email 047 – Do I have to register if I make ICAs?
Email 048 – How do I pay VAT on an ICA?
Email 049 – When do I pay VAT on an ICA of alcohol products?
Email 050 – When do I pay VAT on ICA of new means of transport?
Email 051 – Do I have to pay VAT on goods imported from outside the EU?
Email 052 – How do I calculate VAT on imports?
Email 053 – When do I not have to pay VAT on goods imported from outside the EU?

08. Receiving services from abroad

Email 054 – How do I determine the place of supply of services?
Email 055 – Business receives service from abroad – what is the VAT treatment?
Email 056 – Non-business receives services from abroad – what is the VAT treatment?
Email 057 – Consumer receives service from abroad – what is the VAT treatment?
Email 058 – Do I have to reverse-charge VAT if I receive one of the “exception” services?
Email 059 – Do I charge VAT on work on movable goods for non-taxable persons outside Ireland?
Email 060 – What are the use and enjoyment rules?

09. Sending goods abroad

Email 062 – What is an Intra-Community Supply (ICS)?
Email 063 – What is triangulation?
Email 064 – What is proof of ICS?
Email 065 – What is distance selling?
Email 066 – What are the new VAT eCommerce rules?
Email 067 – Does VAT apply to exports?
Email 068 – What is proof of export?
Email 069 – What is the retail export scheme?

10. Supplying services abroad

Email 070 – How do I determine the place of supply of services?
Email 071 – Business supplying service abroad – what is the VAT treatment?
Email 072 – Business supplying service to consumer abroad – what is the VAT treatment?
Email 073 – How do I pay VAT if I supply one of the “exception” services abroad?
Email 074 – What are my obligations when supplying services abroad?
Email 075 – How do I pay VAT if I supply a service abroad that is supplied where used and enjoyed?

11. Reclaiming VAT

Email 076 – Who can reclaim VAT?
Email 077 – What VAT can I reclaim?
Email 078 – Can I reclaim VAT suffered in another EU State?
Email 079 – Can I reclaim VAT if I am an EU trader with no establishment in Ireland?
Email 080 – Can I reclaim VAT if I am a non-EU trader with no establishment in Ireland?
Email 081 – If I have no establishment in Ireland can I have services to me zero-rated?
Email 082 – What VAT can I not reclaim?
Email 083 – If I carry on taxable and exempt activities can I get a partial VAT deduction?

12. Repayments to unregistered persons

Email 084 – Can I reclaim VAT if I am an unregistered farmer?
Email 085 – Can I reclaim VAT if I am an unregistered fisher?
Email 086 – Can I reclaim VAT if I am disabled?
Email 087 – Can I reclaim VAT on donated medical and research equipment?
Email 088 – Can I reclaim VAT on rescue craft?
Email 089 – Can I reclaim VAT on a touring coach?
Email 090 – Can I reclaim VAT on a residential caravan or mobile home?
Email 091 – Can a charity reclaim VAT?

13. VAT compliance

Email 092 – When is VAT due?
Email 093 – When do I need to file a VAT return and pay the VAT?
Email 094 – Can I use cash receipts basis?
Email 095 – What records do I have to keep?
Email 096 – What do I need to do in relation to VAT invoices?
Email 097 – What do I need to do in relation to VAT credit notes?
Email 098 – Can I outsource my VAT responsibilities?
Email 099 – What do I need to do in relation to flat rate farmer invoices?
Email 100 – Do I need to file a Return of Trading Details (RTD)?
Email 101 – Do I need to file a VIES return?
Email 102 – Do I need to file an Intrastat return?

14. VAT on property transactions

Email 103 – When do I not need to charge VAT on a property sale?
Email 104 – When do I need to charge VAT on a property sale?
Email 105 – What is a joint option to tax?
Email 106 – What is a transitional property?
Email 107 – Should I charge VAT when I let a property?
Email 108 – What do I need to be aware of in relation to a waiver of exemption?
Email 109 – What is the Capital Goods Scheme (CGS)?

15. Interest and penalties

Email 110 – What interest is charged by Revenue?
Email 111 – What penalties apply in relation to VAT?
Email 112 – If I overpay VAT does Revenue pay interest to me?
Email 113 – Can Revenue seize my goods if I don’t pay?
Email 114 – Can Revenue arrest me?

16. VAT estimates and assessments

Email 116 – What happens if I don’t file my VAT return?
Email 117 – What happens if I underpay VAT?
Email 118 – How far back can Revenue go?

17. Appeals

Email 119 – What can I appeal in relation to VAT?
Email 120 – What is an expression of doubt?

18. Exempt activities

(Emails 120–153 covering exempt supplies including medical, education, financial services, property, transport, gambling, etc.)

19. VAT rates

Email 154 – What are the current rates?
Email 155 – What is a multiple supply?
Email 156 – What is a composite supply?
Email 157 – Can I ask Revenue to determine the VAT rate?
Email 158 – What happens when the VAT rate changes?

20. The zero rate

(Emails 159–182 covering exports, food, medicine, medical equipment, transport services, etc.)

21. The livestock rate

Email 183 – The livestock rate

22. The second reduced rate

Email 184 – The second reduced rate
Email 185 – Newspapers and periodicals
Email 186 – Electronic publications
Email 187 – Sports facilities

23. The reduced rate

(Emails 188–224 covering food, hospitality, property, energy, services, cultural goods, etc.)

24. The standard rate

Email 225 – The standard rate

VAT Advice Emails