Charging VAT on goods

What are the place of supply rules for goods?

The place of supply rules determine whether a supply is subject to Value-Added Tax (VAT) in the State. The general rule is that supplies of goods in the State are subject to Irish VAT.

There are different place of supply rules for the following:

This section explains the place of supply rules for goods supplied in the State.

Further information on goods dispatched, transported outside of the State, imported or exported are dealt with in Goods and services to and from abroad.

Goods not dispatched or transported

The place of supply is deemed to be the place where the goods are at the time of their supply.

Goods involving installation or assembly

The place of supply is the place where the goods are installed or assembled.

Supplies on board vessels, aircraft and trains

The place of supply is the place where the transport begins.

Supply of natural gas or electricity

Where natural gas or electricity is supplied to a taxable dealer the place of supply is the place where the taxable dealer has their business.

In the case of supplies of natural gas and electricity to a customer other than a taxable dealer, the place of supply is where the customer uses and consumes it. Effectively this is the place where the meter is located.

If the natural gas or electricity is not fully consumed by the customer they are deemed for VAT purposes to have consumed it.

More detailed information is contained in our VAT reverse charge – gas, electricity, gas and electricity certificates Tax and Duty Manual (TDM).

Next: Goods diverted to a private or exempt use (self-supply)