Black Friday prices:
225 replies to difficult time-consuming queries
Consultant Editors: Jimmy Rynhart, Gary O'Mahony
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.
01 What is VAT?
02 VAT registration
- 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?
03 Group 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?
04 VAT on goods
- 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?
05 VAT on services
- 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
06 Charging VAT
- 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?
07 Bringing in goods from abroad
- 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)?
08 Receiving services 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?
09 Sending good 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?
010 Supplying services 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?
011 Reclaiming VAT
- 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?
012 Repayments to unregistered persons
- 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?
013 VAT compliance
- 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?
014 VAT on property transactions
- 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?
015 Interest and penalties
- 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)?
016 VAT estimates and assessments
- 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?
- 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?
18 Exempt activities
- Email 119 - What can I appeal in relation to VAT?
- Email 120 - What is an expression of doubt?
019: VAT rates
- 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
020: The zero rate
- 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?
21: The livestock 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
22: The second reduced rate
- Email 183 - The livestock rate
23: The reduced rate
- Email 184 - The second reduced rate
- Email 185 - Newspapers and periodicals
- Email 186 - Electronic publications
- Email 187 - Sports facilities
024 The standard 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
- Email 225 - The standard rate
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