VAT_advice_emails
VAT advice emails

€225  for premium members

 €275  for non-members


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

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.

Complimentary VAT webinar (2.5 hours CPD) on Friday 2 September 2022 (0930 - 1200). 

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.

To obtain the €225 price, you must enter the email you use when logging in to your premium membership account.

Use the link on the invoice to pay by card, or pay by bank transfer. 

Can I see a sample?

 

Share me    
Customer quote

Why not join now?

Experience the difference!