Charging VAT to clients who are abraod

I'm a VAT registered sole trader (web developer) with clients in Ireland, the UK and the USA. Which clients must I charge VAT to?

Currently I charge:
Ireland: 21%
UK: 0%
USA: 0%

I need make sure this is correct!

Thanks,
- Tom

You need the VAT number of the company in the UK to charge them 0% vat, if they dont have one then it needs to be 21%, dont know about the US though

Ok, thanks @contemporary. Any one else know about the US side of things? That is my main concern as that side of things now amounts to almost 50% of my business.

I assume web design services would be considered electronically supplied services and therefore come within the rules applying to 4th schedule services. As such, when supplied outside the EU, it is correct not to apply Irish VAT.

phew!

Just to clarify

See Revenue Guidelines here http://www.revenue.ie/en/tax/vat/leaflets/eservices-and-broadcasting.html

Basically, the place of supply is where the customer is. It also depends on whether the customer is private / business and where the use of the service is. Assume that the use is in the country to where it is sold.

In summary:
1. Charge VAT at 21% in Ireland for private and business
2. UK - private 21% (place of supply Ireland) business (place of supply is UK, customer accounts for VAT on reverse basis i.e. you charge 0% Irish VAT). Same for all other EU countries.
3. Outside EU -0% to both private or business customer.

Hope this clarifies.

@Paddy199 - That is very clear. Thank you. 1 question... I assume that when you refer to a 'business' in the UK, this mean a VAT registered business? What if I am providing services to UK sole traders who are not registered for VAT? Is that personal, or business?

Thanks again.

Yes, sorry business means VAT registered. Doesn't matter about companies or sole traders, just if they have a VAT number or not.

Remember, your business customer in the UK should be returning 17.5% to their VAT office i.e. its an in and out on their tax return (just in case they ever ask you). They are returning your sales VAT and their purchase VAT.

You will have to complete a VIES return (for outside Ireland sales) and if your business customers don't correctly return their VAT (i.e. only make a reclaim), Inland Revenue will pick it up from your return.

Finally, you will have to complete an Intrastat return http://www.revenue.ie/en/customs/businesses/vies-intrastat.html