Charging VAT on goods

Special rules for premises providers

There are obligations on premises providers when non-established traders or non-established promoters supply goods or services on their land.

Land provided to a non-established trader

A premises providers must notify Revenue of any non-established person who intends to supply goods on their land for a period of less than 28 consecutive days.

A premises provider needs to provide the following information not later than 14 days before the non-established person intends to trade on the land:

• name and address of the non-established person
• the dates on which the non-established person intends to supply goods on the land
• address of the land on which such supplies of goods will take place.

By not providing these details, the premises provider may be made jointly and severally liable for any VAT due by that non-established person.

Land provided to a non-established promoter

A non-established promoter may provide cultural, artistic, entertainment or similar services on your land. In these circumstances, you need, as above, 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?