Vat Advice Emails hard copy

Instant replies to difficult VAT queries

limited edition - 500 copies

An invaluable tool - ready to use replies for your clients' VAT FAQs - in particular, 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 good 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?

010 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 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 I supply a service abroad that is supplied where used and enjoyed?

011 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 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?

012 Repayments to unregistered persons

• Email 084 - Can I reclaim VAT if I an an unregistered farmer?
• Email 085 - Can I reclaim VAT if I an 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 caravans or mobile home?
• Email 091 - Can a charity reclaim VAT?

013 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 VAT Information Exchange System (VIES) return?
• Email 102 - Do I need to file an Intrastat return?

014 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)?

015 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?

016 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?

017 Appeals

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

18 Exempt activities

• Email 120 - The postal service
• Email 121 - Hospital care
• Email 122 - Home care
• Email 123 - Professional medical services
• Email 124 - Dental technicians
• Email 125 - Dentists
• Email 126 - Human blood, organs and milk
• Email 127 - Administrative body
• Email 128 - Non-profit welfare organisation
• Email 129 - Civic, political, religious, philosophical or philanthropic organisation
• Email 130 - Sports facility
• Email 131 - Cultural services
• Email 132 - Childcare
• Email 132 - Education
• Email 133 - Training
• Email 134 - Hospital meals and school meals
• Email 135 - Live theatre and musical shows
• Email 135 -Sports events
• Email 135 - RTE
• Email 136 - Stockbroking
• Email 137 - Security issue
• Email 138 - Banking
• Email 139 - Foreign currency
• Email 140 - Lending
• Email 141 - Credit guarantees
• Email 142 - Credit card services
• Email 143 - Islamic finance transactions
• Email 144 - Fund management
• Email 145 -  Insurance and reinsurance services
• Email 146 - Supply of investment gold
• Email 147 - Gambling and lotteries
• Email 148 - Letting of property
• Email 149 - Supply of goods on which VAT was not deductible
• Email 150 - Funeral undertaking
• Email 151 - Water supply
• Email 152 - Passenger transport
• Email 153 - Sports events

019: 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?

020: The zero rate

• Email 159 - Intra-Community supplies
• Email 160 - Imports consigned to another EU State
• Email 161 - Exports
• Email 162 - Services relating to vessels and aircraft
• Email 163 - Deemed exports
• Email 164 - Export agents and intermediaries
• Email 165 - Free port
• Email 166 - Shannon zone
• Email 166 - Retail exports
• Email 167 - Tax-free shops
• Email 168 - Authorised exporters
• Email 169 - Food and drink
• Email 170 - Certain printed matter
• Email 171 - Children’s clothing and footwear
• Email 172 - Human oral medicine
• Email 173 - Animal oral medicine
• Email 174 - Medical equipment and appliances
• Email 175 - Artificial body parts
• Email 176 - Medical equipment and appliances
• Email 177 - Fertilisers
• Email 178 - Animal food
• Email 179 - Food-producing plants
• Email 180 - Lighthouse services
• Email 181 - Lifeboat services
• Email 182 - Tampons

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

• Email 188 - Food and drink - standard rate
• Email 189 - Restaurant and catering services
• Email 190 - Hot food
• Email 191 - Bakery products
• Email 192 - Food supplements
• Email 193 - Animal feed
• Email 194 - Live poultry
• Email 195 - Pharmaceutical products
• Email 196 - Menstrual products
• Email 197 - Children’s car safety seats
• Email 198 - Books, newspapers and other printed matter
• Email 199 - Shows, exhibitions, cultural facilities, etc.
• Email 200 - Private dwellings
• Email 201 - Agricultural goods and services
• Email 202 - Hotel, holiday accommodation
• Email 203 - Sporting facilities
• Email 204 - Waste disposal
• Email 205 - Minor repairs
• Email 206 - Hairdressing
• Email 207 - District heating
• Email 208 - Horses
• Email 209 - Greyhounds
• Email 210 - Residential property
• Email 211- Non-residential property
• Email 212 - Concrete works
• Email 213 - Energy products and supplies
• Email 214 - Photographic and related supplies
• Email 215 - Hiring for short periods
• Email 216 - Certain repair and related services
• Email 217 Care of the human body
• Email 218 - Jockeys
• Email 218 - Veterinary services
• Email 219 - Tour guide services
• Email 220 - Driving lessons
• Email 221 - Plants and bulbs, etc
• Email 222 - Works of art
• Email 223 - Antiques
• Email 224 - Literary manuscripts

024 The standard rate

• Email 225 - The standard rate

How do I get it?

Just submit the form on the right hand side to get your invoice.

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