Non-established traders doing business in Ireland
A non-established trader is not required to register for Value-Added Tax (VAT), where he or she supply gas through the natural gas system or electricity to the following customers in the State:
- an accountable person
- a Department of State or a local authority
- a body established by statute.
Instead, the customer must register and self-account for the VAT due. Further guidance contains more detailed information on the VAT treatment of reverse charge of gas and electricity.