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Non-established traders doing business in Ireland

  1. Overview
  2. Non-established traders supplying goods and services in Ireland
  3. Non-established traders and distance sales
  4. Non-established builders and subcontractors
  5. Non-established traders installing or assembling goods
  6. Non-established traders supplying gas through the natural gas system or electricity
  7. Stock supplied from the EU for onward supply in Ireland
  8. Importation of goods by a non-established supplier

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

Published: 06 June 2017 Print this page

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