- A new business should register for Irish VAT if it is a taxable person and supplies taxable goods or services in Ireland.
- A taxable person is someone who engages in the supply of taxable goods or services in Ireland.
- The place of supply for goods is where the goods are supplied from or transported from.
- For distance selling, the place of supply is where the goods are located.
- If the value of sales to customers in other EU Member States exceeds a threshold, registration for VAT in those countries is required.
- The place of supply for services is generally where the supplier is established.
- If the customer receives the service for a business purpose, the place of supply is where the customer is established.
- If the customer is a consumer, the place of supply is where the supplier is established.
- The General rule for the place of supply of services is subject to exceptions.
Source: parfreymurphy.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
