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Course overview

UK businesses trading in Ireland need to understand the Irish VAT system, as there are different VAT rules that a UK company could overlook.

The 4 hour course examines the rules and regulations of Irish VAT, and will explain when UK businesses need to register for VAT purposes. It will give you a complete understanding of Irish VAT, covering all the essentials and giving you detailed view on Irish VAT treatments that are different to other countries.

It will guide you through the procedures and controls that should be in place to ensure Irish VAT returns are submitted accurately and on time. It will also demonstrate when you charge Irish output VAT and clarify the Irish input VAT you are entitled to reclaim. The course also examines the VAT reporting obligations in Ireland, and it discusses the penalties that can be applied if Irish VAT returns are incomplete, inaccurate or submitted late.

What will you learn?

  • What is output and input VAT?
  • What is a taxable supply in Ireland?
  • Which supplies are zero rated, reduced rated and exempt?
  • What is the difference between zero rated and exempt supplies?
  • What should appear on an Irish VAT invoice?
  • Can you produce a simplified invoice in Ireland and if so, when?
  • What are disbursements?
  • What is required to reclaim Irish input tax?
  • Under what circumstances can you recover Irish VAT on entertainment expenses?
  • In Ireland should you account for VAT on gifts?
  • If you make taxable supplies and exempt supplies in Ireland how do you determine the amount of Irish input tax that can be reclaimed?
  • In Ireland can you reclaim output tax on a bad debt?
  • How does consignment stock work in Ireland?
  • What are the due dates for Irish VAT Returns and what are the methods of payment?
  • How do you complete an Irish VAT return?
  • When can errors be corrected on an Irish VAT return?
  • How do you complete and submit Irish ECSL Returns and Intrastat Returns?
  • In Ireland, when are you required to apply the reverse charge?
  • If you incur Irish input VAT and you are not registered for VAT in Ireland how can you get it refunded?

Extra benefits

  • course pack containing the information presented on the day
  • certificate of attendance

Course presenters