VAT Rates
ROYALTIES - COPYRIGHTS
Rate
Standard rate
Remarks
Royalties received by e.g. an author from assignment of copyright - taxable in hands of recipient of right - an Irish author receiving royalties payments from abroad does not incur Irish VAT - the payer incurs the tax liability.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)