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.