Non-established traders doing business in Ireland

Non-established traders installing or assembling goods

A non-established trader is not required to register for Value-Added Tax (VAT) where:

  • he or she supply goods in the State which are installed or assembled with or without a trial run, by or on behalf of the trader
  • and
  • the recipient of those goods in the State is:
    • a VAT-registered person
    • a Government Department or a local authority
    • a body established by statute
    • an exempt person.

Typical examples include the supply, installation and assembly of:

  • exhibition stands
  • movable shop counters
  • computer systems
  • electrical generators.

Instead, the customer must register and self-account for the VAT due.

However, if the customer is a private individual, the non-established trader must register and account for Irish VAT.

Next: Non-established traders supplying gas through the natural gas system or electricity