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When is VAT charged on services?

  1. Overview
  2. What is a service for VAT?
  3. General place of supply rules for services
  4. Exceptions to the general place of supply rules
  5. VAT obligations of Irish traders supplying services to business customers abroad

Overview

This section sets out:

  • what a service is for Value-Added Tax (VAT)
  • the general place of supply rules for services
  • the exceptions to the general rules
  • the obligations of Irish suppliers.

Next: What is a service for VAT?

Published: 22 May 2017 Print this page

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