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9. Treatment of non-established performers and traders
The provisions which refer to the supply of services by non-established performers are included below.
9.1 Relevant sections of the VAT Act
The law provides that
'where a person not established in the State supplies a cultural, artistic, entertainment or similar service in the State, then any person, other than a person acting in a private capacity, who receives that service shall
- in relation to it, be an accountable person or be deemed to be an accountable person, and
- be liable to pay the tax chargeable as if that accountable person had in fact supplied the service for consideration in the course or furtherance of business;
but where that service is commissioned or procured by a promoter, agent or other person not being a person acting in a private capacity, then that promoter, agent or person shall be deemed to be the person who receives the service;'
9.2 [Section 8(2)(aa) of the VAT Act 1972 (as amended)]
In addition Section 8(2)(d) of the VAT Act 1972 (as amended) provides that a 'premises provider' (being a person who owns, occupies or controls land) who allows non-established traders or promoters to operate on the land, has certain obligations with regard to the VAT liability of these non-established traders or promoters.
9.3 In the case of non-established traders supplying goods for a period of less than 7 consecutive days on the land, the premises provider must, not later than 14 days before the day on which the non-established trader is allowed to trade on the land, notify the local Revenue District of the name and address of the trader, the dates on which the trader intends to supply goods, and the address of the land.
9.4 In the case of non-established promoters supplying a cultural, artistic, entertainment, or similar service, the premises provider must, not later than 14 days before the day on which the service is scheduled to begin, notify the local Revenue District of the name and address of the promoter, and the dates, duration and venue of the event or performance.
9.5 Where a premises provider fails to provide true and correct information as required, then he/she may be made jointly and severally liable with the non-established trader or promoter for the VAT due in respect of the supplies made by them.