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All VAT

Republic of Ireland – 13th Directive VAT refunds – Reciprocity required

As regards refunds of Irish VAT to businesses established outside the EU and not liable for VAT in the Republic of Ireland (the so-called “13th Directive” procedure), refunds can now only be granted if the country where the business is established grants reciprocal VAT refunds to Irish businesses. Source: Irish Statute Book (eISB)

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All Customs obligations VAT

Brexit – The Republic of Ireland introduces postponed accounting of import VAT

From 1 January 2021, VAT registered businesses importing goods into the Republic of Ireland from Great Britain and non-EU countries will be able to benefit from the postponed accounting of import VAT. Source: Irish Tax and Customs (pdf)

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All Customs obligations

Ireland – Implementation of the new definition of exporter

Like most EU member states, Ireland now applies the new customs definition of exporter. Indeed, Ireland has updated its Manual of Customs Export Procedures which now states that the customs exporter must be established within the territory of the European Union. Consequently, companies established outside the EU will no longer be able to have In […]

Irish VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN IRELAND > VAT REFUND – 13TH DIRECTIVE Irish VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of Irish VAT? The refund of Irish VAT is a right Just like European companies, […]

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All VAT

Ireland – Temporary reduction in the standard VAT rate from 1 September 2020

The Irish government has presented a fiscal stimulus package which includes a reduction in the standard VAT rate from 23% to 21%. The standard rate of 21% will apply from 1 September 2020 until 28 February 2021. Sources : Irish Independent Irish Government

Tax representation in Ireland

ASD GROUP > OUR SERVICES IN IRELAND > TAX REPRESENTATION IN IRELAND Tax Representation in Ireland Need help? Tax representation doesn’t exist in Ireland. Companies established outside of the European Union are subjected to the same regulations as the companies established within the European Union. In consequence, they have neither the obligation nor the possibility to […]

Appointing a tax agent in Ireland

ASD GROUP > OUR SERVICES IN IRELAND > APPOINTING A TAX AGENT IN IRELAND Appointing a tax agent in Ireland need help? Who needs to register for VAT in Ireland? Being registered for VAT in Ireland is a legal requirement for foreign companies that perform operations for which they are liable for VAT in Ireland, […]