Registration
21/12/1994
Query
Is an Irish company acting as an agent for foreign companies obliged to register separately for transactions carried out as agent?
Decision
In the particular circumstances registration was not required and a company acting as an agent could use its own VAT number to import and claim credit on the goods on behalf of a foreign company.
Value Added Tax
Sections 9 and 37, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/247 (A)