VAT between Ireland and UKWord格式文档下载.docx

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