Registration for State bodies

 There are certain circumstances in which:

  • the State
  • a local authority
  • a body established by any enactment

is required to register and account for the Value-Added Tax (VAT) due on goods or services acquired by it.

In other situations, the supplier will be the accountable person liable to charge VAT to the procuring body.

Further guidance contains more detailed information on the VAT obligations of State and public bodies.