Zero vat rate

psca

Registered User
Messages
14
Hi all
If I am vat registered and I carry out work (labour only) for a UK vat registered Company is this charged at zero rates the same as if i was supplying products.
 
What kind of work (construction industry?), and where is it carried out (Ireland / UK?). Both may be relevant.
 
I am servicing equipment (Medical/Beauty industry). All work will be carried out in Ireland. The Uk company supply all spare parts.
 
Thanks mandelbrot
Am i right in thinking that "Supply of services connected with immovable goods" does not apply to me as this seems to refer to property?
 
I am servicing equipment (Medical/Beauty industry). All work will be carried out in Ireland. The Uk company supply all spare parts.

In that case, assuming they provide you with a valid UK VAT number, then you are providing a B2B service that doesn't fall into one of the exceptions, so you raise an invoice which states that VAT is to be accounted for by the recipient in their State.

You are then obliged to file periodic VIES returns, detailing your Intra-EU supplied of services. (http://www.revenue.ie/en/customs/businesses/vies-update-feb09.html)
 
Thanks for the help mandelbrot
Especially on the VIES returns (I didn’t realise this was required)
 
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