Place of supply rules for services

General place of supply rules for services

There are two general place of supply rules, depending on whether the recipient is a business or consumer. However, these general rules can be overridden by certain exceptions or the use and enjoyment rules.

Supply of services to a business (B2B)

For supplies of business to business services (B2B), the place of supply is the place where the business receiving the services is established. This applies whether the business customer is in the European Union (EU) or not. 

The location of the business customer to whom the services are supplied can be: 

  • where he or she has established their business
  • where that person’s fixed establishment is located
  • or
  • in the absence of such place of business or a fixed establishment, the place where he or she has a permanent address or usual place of residence.

Generally, where the business customer is located outside Ireland, the Irish supplier will not charge Irish VAT on its services. Instead, the business customer will self-account for the VAT in their State.

Supply of services to a non-business consumer (B2C)

For supplies of business to consumer services (B2C), the place of supply is the place where the supplier: 

  • has established their business
  • has a fixed establishment
  • or
  • in the absence of such place of business or a fixed establishment, the place where he or she has a permanent address or usual place of residence. 

There are certain specified services where the place of supply is outside Ireland if the customer is located outside the EU.

Summary of the place of supply services rules

A summary of the place of supply of services rules is set out in the table below (subject to certain exceptions or use and enjoyment rules).

 Summary of the place of supply of services rules
Country of establishment of supplierCountry in which customer establishedStatus of customerPlace of supplyPerson liable to account
for Irish VAT
Ireland Ireland Business or Private Ireland Supplier
Ireland Other EU State Business Other EU State No Irish VAT
Ireland Other EU State Private Ireland Supplier

Ireland

Outside EU

Business

Outside EU

No Irish VAT

Ireland

Outside EU

Private

Depends on nature of the Service

Supplier (if VAT occurs)

Other EU State

Ireland

Business

Ireland

Business customer

Other EU State

Ireland

Private

Other EU State

No Irish VAT

Outside EU

Ireland

Business

Ireland

Business customer

Outside EU

Ireland

Private

Depends on nature of the Service

Depends on nature of the service – if taxable in the State – the supplier

Next: Exceptions to the general place of supply rules