C
comfysofa
Guest
Hello, I wonder if someone can confirm the below for me please?
My intention is for my Irish company to sell online access to a database, to customers in other EU countries.
Am I correct in thinking that this is is considered a Fourth Schedule service and normal Fourth Schedule rules apply, i.e.:
1. VAT Registered EU Customer: If I am supplied with a valid EU VAT number, I zero rate and they account for their purchase on a reverse charge basis
2. EU Customer, but not VAT registered: Irish VAT applies
I am particularly wondering if the 2010 VAT package changed the above in any way.... I’ve looked on Revenue’s site and I don’t think so, but if anyone can confirm I'd be very grateful.
Thanks in advance! G
My intention is for my Irish company to sell online access to a database, to customers in other EU countries.
Am I correct in thinking that this is is considered a Fourth Schedule service and normal Fourth Schedule rules apply, i.e.:
1. VAT Registered EU Customer: If I am supplied with a valid EU VAT number, I zero rate and they account for their purchase on a reverse charge basis
2. EU Customer, but not VAT registered: Irish VAT applies
I am particularly wondering if the 2010 VAT package changed the above in any way.... I’ve looked on Revenue’s site and I don’t think so, but if anyone can confirm I'd be very grateful.
Thanks in advance! G