VAT Rates

INTRA-COMMUNITY SUPPLIES (Intra-Community transactions)

Rate

Zero rated: 0%

Remarks

Dispatched or transported from the State to a person registered for VAT in another Member State.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 1(1)