Non-established traders doing business in Ireland
A non-established trader is a person who supplies goods or services without having a fixed place of business in the State.
The purpose of this section is to clarify the various Value-Added Tax (VAT) issues affecting non-established traders, such as:
- when it is necessary to register and account for VAT
- obligations when providing construction services in the State
- what happens when goods are installed or assembled in the State
- supplying gas through the natural gas system or electricity
- what happens when stock supplied from a European Union (EU) Member State is held in the State for onward supply
- who accounts for VAT on goods delivered from suppliers outside the EU
- what happens when a non-established trader imports goods into the State.
Registration applications should be addressed to:
Office of The Revenue Commissioners
PO Box 1
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