VAT question re goods delivered in Ireland but used abroad

Hello,

I have a query regarding the vat treatment of goods purchased in Ireland but used abroad but within EU.

We purchased material from a supplier in Kilkenny, they delivered to our depot in Dublin, we then took them over ourselves to Germany in our own van, by the way we are a german registered company.

They are invoicing the german company but are charging vat @ 21% as they delivered it within Ireland.

I believe that there should be no vat on the invoice as the goods were used in Germany and vat should be accounted for there i.e. reverse charge.

Can anyone help with the correct treatment?

Would really appreciate it.

Thanks

Hi there

I think they are correct to charge vat in this instance. As they delivered the goods in Ireland, they should not zero rate the invoice.

However if you can prove that you removed the goods from Ireland within three months, you should be able to claim the vat back through the EU refund system.

You will be able to do this through the German authorities.

If you provide documentary evidence of goods leaving Ireland and the company is invoicing the customer in Germany, they should zero rate them.

As it is, they have no proof they left the country and are correct in applying VAT.