VAT Rates
ACTORS - THEATRICAL and FILM ACTING
Rate
Standard rate
Remarks
Where the performer is not established in the State, and the promoter is established in the State, the promoter must account for the VAT applicable to the artists fee under the reverse charge mechanism, Section 34 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)