Charging VAT on goods
Special rules for business premises and landowners
There are obligations for premises owners when non-established traders and non-established promoters supply goods or services on their premises or land.
Premises or land provided to a non-established trader
A premises owner must notify Revenue of any non-established person who intends to supply goods on their premises for a period of less than 28 days.
You need to provide the following information not later than 14 days before the non-established person intends to trade on the premises or land:
- name and address of the non-established person
- the dates on which the non-established person intends to trade on the premises or land
- address of the premises or land on which such supplies will take place.
By not providing these details you may be made jointly and severally liable for the VAT due by that non-established person.
Premises or land provided to a non-established promoter
A non-established promoter may provide cultural, artistic, entertainment or similar services on your premises or land. In this circumstance, you need to provide the following information to Revenue not later than 14 days before the event:
- the name and address of the promoter
- details of the event.
Next: When is a supply of goods not taxable?