Zero rate exports
03/06/1981
Query
A computer system is purchased within the State by a company for subsequent transport to, and installation in, its offices in another EU State. Where the computer system is retained in the State for a period of training and testing before being exported out of the State, does the zero per cent rate of VAT due to exports still apply?
Decision
Subject to the condition that the equipment would be transported outside the State for final installation after a period, the zero per cent rate of VAT was allowed.
Value Added Tax
Section 2 and 11, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/228