VAT between Ireland and UKWord格式文档下载.docx
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inBhreisluacha),beingtheIrishGaelictranslation.Since1July2011thestandardrateofIrishVAThasbeen21%,butreducedratesof13.5%,9%,5.2%or4.8%mayapplytosomesupplies.
ExportinggoodstoIreland
AVAT-registeredUKbusinessdoesnotneedtochargeVATongoodsitissendingtoIreland,provideditkeepsdocumentary
proofofexport.ItmustalsoobtaintheIrishcustomer’sVATregistrationnumberandshowitontheinvoice(includingtheIEprefix).AllIrishVATnumbersareintheformat9999999Xor9X99999X.
ForVATpurposesitisphysicalmovementofgoodsthatisrelevant,ratherthantheinvoicingnameoraddress.AninvoicetoanIrishcustomerwhenthegoodsarenotleavingtheUKwillnotnormallybeclassedasanexport,andUKVATwouldbechargeable.However,goodsbeingsenttoIrelandonbehalfofaUKcustomerwithoutanIrishVATnumberarestillsubjecttoUKVATattheusualrate(evenifthecustomerisregisteredforVATintheUK).
EvenwhereVATisnotbeingcharged,thenetvalueofthesalemuststillbereportedontheUKVATreturn,inboxes6and8.ItshouldalsobeincludedontheECSalesList,andtheIntrastatreturnifthebusinessisrequiredtomakeone.
TheUKbusinessisabletoreclaimanyUKVATonthegoodswhichitisexporting,subjecttothenormalrulesaboutreclaiminginputVAT.
IftheIrishcustomerisnotregisteredforVAT,andtheUKbusinessisnotregisteredforVAT,thenUKVATmustbecharged.Inthiscase,thesaleisincludedinbox1andbox6oftheUKVATreturn,butnotbox8.ItdoesnotgetincludedontheECSalesList,butisliabletobereportedonIntrastat.NoVATischargeableongoodswhichwouldnormallybezero-ratedorexemptwhensuppliedintheUK(forexample,books,children’sclothingandsomefooditems).
Anycompulsoryextrachargesforfreight,shipping,postageordeliveryshouldbechargedatthesamerateofVATastherestoftheitemsinthatshipment,beingeither0%ifalltheconditionsaremet,ortheusualUKrateapplicabletothoseitemsifnot.
RegardlessofwhetherornotVATwaschargedonthesale,iftheUKbusinessaccountsforVATontheFlatRateScheme,itmustincludethevalueoftheexportintheturnoveronwhichtheFlatRateVATispaid.ThismaymeanthatthebusinessisbetteroffnotbeingontheFlatRateScheme.
EveryyeartheUKbusinessshouldcheckwhetheritslevelofsalestounregisteredcustomersinIrelandrequiresittoregisterforIrishVATunderthedistancesellingrules.Broadly,theserequireaUKbusinesstoregisterforIrishVAT,andthenchargethatinsteadofUKVAT,ifitssalesofgoodstocustomersinIrelandwhoarenotregisteredforIrishVATareover€35,000inacalendaryear.AllsuchsaleswouldthenbeoutsidethescopeofUKVAT,butstillreportableinboxes6and8oftheUKVATreturn.TheywouldnotgetincludedontheECSalesList,butareliabletobereportedonIntrastat.Overseasregistrationisalsooptionalatlowerlevelsofsales,butasratesofIrishVATaretypicallyhigherthantheUKVATequivalent,thisisunlikelytobefavourable.
ImportinggoodsfromIreland
AVAT-registeredUKbusinessimportinggoodsfromIrelandshouldgivetheIrishsupplieritsUKVATregistrationnumber(includingtheGBprefix)sothatIrishVATdoesnotgetcharged.IfVATischarged,theUKbusinesscannotreclaimitontheirUKVATreturnorbyadirectclaimtotheIrishtaxauthorities.ThebestthattheUKbusinesscandointhesecircumstancesistoconfirmitsVATregistrationnumbertotheIrishsupplier,thenaskforafullcreditnoteandforthegoodstobere-invoicedwithoutVAT.
WhenaUKVAT-registeredbusinessimportsgoodsfromIrelandfromanIrishVAT-registeredbusiness,theUKbusinessshouldpayUKVATontheimportbyincludingVATinbox2ofitsregularUKVATreturn,attheappropriateUKVATrate.ItmaythenreclaimthatsameamountfromHMRCbyincludingitasinputVATinbox4ofthesameVATreturn,subjecttothenormalrulesaboutrecoveringinputtax.ThereasonforthisapparentlycircularexerciseistoavoidVATdistortionsbetweenbuyinggoodsintheUKandimportingthemfromIreland.Thenetvalueoftheimportshouldbeincludedinboxes7and9oftheUKVATreturn.ImportsdonotgetshownonECSalesLists,butareliabletobereportedonIntrastat.
IftheUKbusinessaccountsforVATontheFlatRateScheme,itmuststillpaythefullUKrateofVAT(ratherthanthereducedFlatRateofVAT)onimportsbyincludingtheminbox2asabove.AswithotherexpensesundertheFlatRateScheme,therighttoreclaimthatVATinbox4isverylimited.
SpecialVATrulesforthemovementofgoods
Differentrulesmayapplyincertainless-commonsituations:
SuppliestoprivilegedpersonsinotherECstates;
Installedorassembledgoods;
Goodssuppliedonsaleorreturn;
TransfersofowngoodsbetweentheUKandIrelandwithinthesamelegalentity;
Goodssentfortesting;
Triangularbusinesstransactions;
Movementsofgoodsforprocess,repairetc;
Excisegoods;
Call-offstocks;
Consignmentstocks;
Temporarymovementofgoods;
Mobilephonesandcomputerchips;
Samples.
VATonservicesprovidedinortoIreland
UKVATmayneedtobechargedonservicesperformedinIrelandortoclientsbasedinIreland,dependingonthetypeofservicesupplied.Thisisacomplexarea,andtherearespecificrulesforthefollowingservices:
Servicesrelatingtolandorproperty
Servicesofshort-termhireofmeansoftransport
Servicesinvolvingphysicalperformanceandevents.Forexampleartistic,cultural,educationandtraining,sporting,entertainmentservices,exhibitions,conferences,meetings
Suppliesofadmissiontoartistic,cultural,educationandtraining,sporting,entertainmentevents,exhibitions,conferencesandmeetingsandservicesrelatedtoadmissions
Ancillarytransport,valuationof/workongoods
Restaurantandcateringservices
Passengertransport
Freighttransport
Intermediaryservices(generallyagenciesorbrokersworkingforacommission)
Trainingservicessuppliedtooverseasgovernments
Everythingelseiscoveredbyageneralrule.Thisincludescopyright,royalties,licences,otherintellectualrights,advertising,consultants,engineers,lawyers,accountants,dataprocessing,writtentranslation,computerprogramming,softwaremaintenance,
webdesign,soundengineersandtechnicians,thesupplyofstaff,bankingandinsurance.
Underthegeneralrule,iftheserviceisbeingsuppliedtoaconsumer(ratherthanabusiness)inIreland,itwillbesubjecttoUKVAT.ThismeansthatUKVATmustbechargedattheusualUKrate,eitherstandardrate,reducedrate,zero-ratedorexempt.TheUKbusinesswillaccountforVATintheusualway.
IftheserviceunderthegeneralruleisbeingsuppliedtoabusinesscustomerinIreland,itwillbewithinthescopeofIrishVAT(UKVATisnotcharged).ThecustomerdoesnotneedtoberegisteredforVATfortheservicetoqualifyasbeingforbusinesspurposes,butsomeevidenceofthebusinesspurposeshouldbeobtained.
MostservicesarethencoveredbytheIrishreverse-chargeprocedure.ThismeansthattheIrishcustomerhastheresponsibilityfordealingwithmostoftheVATissues.Ifnot,theUKbusinessmayneedtoregisterforVAT,andthenchargeandaccountforit,accordingtoIrishtaxlaw.Thisisbeyondthescopeofthispost,butmoredetailedinformationcanbefoundhere.
Ifthereverse-chargeapplies,theUKbusinessneedsto:
∙Includeanappropriatestatementontheinvoice,suchas“Thissupplyissubjecttothereversecharge”
∙Includethenetvalueoftheserviceinbox6oftheUKVATreturn
∙FromJanuary2010,includetheserviceontheECSalesList
IftheUKbusinessaccountsforVATontheFlatRateScheme,itdoesnotneedtopayFlatRateVATonthevalueofserviceswhicharenotsubjecttoUKVATduetothembeingperformedinIrelandortoacustomerbasedinIreland.
IftheIrishcustomeralsohasabranchorpremisesintheUK,itisnecessarytolookatthewholepicturetodecidewhichlocationisthemostdirectuseroftheservice.Thisshouldreflectcommercialreality,andmaybedifferentfromthecontractualposition.Forexample,ifthecustomerhastheirheadquartersinDublin,andallinvoicesaresentthere,butmostcontactiswiththeirofficeinLondon,itislikelythattheservicewillbetreatedassuppliedintheUKandsubjecttoUKVAT.
Servicesrelatingtolandorpropertyincludeestateagency,conveyancing,architects,surveying,construction,propertymaintenanceandrepairwork,hotelaccommodation(unlessatouroperator),definedexhibitionstands,andpropertymanagementservices.IfthepropertyisintheUK,theserviceisliabletoUKVATregardlessofthestatusorlocationofthecustomer.IfthepropertyisinIreland,theserviceisoutsidethescopeofUKVATregardlessofthestatusorlocationofthecustomer.TheservicemaybechargeabletoIrishVAT,andthebusinessmayneedtoregisterforVAT.
Withalltheseservices,itisimportanttolookattheprecisenatureo