Ireland VAT RatesWord文档格式.docx

Ireland VAT RatesWord文档格式.docx

《Ireland VAT RatesWord文档格式.docx》由会员分享，可在线阅读，更多相关《Ireland VAT RatesWord文档格式.docx（14页珍藏版）》请在冰豆网上搜索。

whoengagesin:

（a）the 

supply 

of 

goods,or

（b）thesupplyofservices,

withintheRepublicofIreland（ROI）forconsiderationinthecourseorfurtheranceofbusiness.

VATalsoappliesto:

（a）theimportationofgoodsfromoutsidetheEU.

（b）theIntra-CommunityAcquisition（ICA） 

of:

（i）movablegoods（otherthannewcars,boats,orplanes）acquiredfromapersonwhoisregistered,oroughttoberegistered,forVATinanotherEUState,and

（ii）newcars,boatsandplanes（newmeansoftransport）acquiredfromapersoninanotherEUState.

Supplyofgoods

Meaningofsupplyofgoods

Asupplyofgoodsmeans:

（a）Thetransferownershipofgoodsbyagreement.

（b）Thehandingoverofgoodsunderahirepurchasetypeagreement.

（c）Thehandingoveroflandorbuildingsdevelopedonbehalfofanotherperson.

（d）ThecompulsoryacquisitionofgoodsbyoronbehalfoftheState.

（e）Theapplication（self-supply）ofgoodsfromataxabletoanexemptedactivity.

（f）Theappropriation（self-supply）ofgoodstonon-businessuse.

（g）ThetransferofgoodsfromanROIbusinesstoitsbranchinanotherEUState.

Asupplyofgoodsdoesnotinclude:

（i）Atransferownershipofgoodstoalenderassecurityforaloan.

（ii）Atransferownershipofgoodsbacktotheborroweronredemptionoftheloan.

（iii）Atransferinconnectionwiththetransferofabusinessorpartofabusinesstoanothertaxableperson.

Placeofsupplyofgoods

The 

generalrule 

isthatasupplyofgoodstakesplacewherethegoodsarelocatedatthetimeofthesupply（s29

（1）（c））.

exceptions 

tothegeneralruleare:

（a）AnIntra-CommunitySupply（otherthanameansoftransport）-theplaceofsupplyiswherethegoods’journeyends.ButifthecustomerisVAT-registeredthesupplyisdeemedtotakeplaceintheEUStatethatissuedthecustomer’sVATnumber.

AnIntra-CommunitySupplyofameansoftransporttakesplacewherethegoods’journeyends（s24

（1））.

（b）Theplaceofsupplyofgoodsthatareassembledorinstallediswherethegoodsareassembledorinstalled（s29

（1）（b））.

（c）Forgoodssuppliedonboardaboat,planeortraintravellingbetweenEUStates,theplaceofsupplyistheEUStateofdeparture（s29

（1）（d））.

（d）FordistancesellerswithoutanEUestablishment,sellingintoanEUState,theplaceofsupplyiswherethegoods’journeyends（s30

（1）-

（2））.

Supplyofservices

Meaningofsupplyofservices

Thesupplyofaservicemeans“theperformanceoromissionofanyact,orthetolerationofanysituation”otherthanasupplyofgoods.

Placeofsupplyofservices

Therearetwoplaceofsupplyrules,dependingonwhethercustomerisabusiness（B2Bservice）oraconsumer（B2Cservice）:

（a）ForB2Cservices,theplaceofsupplyisthesupplier’s 

placeofestablishment.Ifthesupplierhasseveralestablishments,thesupplytakesplaceattheestablishmentmostconcernedwiththesupply;

ifthesupplierhasnoestablishment,ittakesplaceatthesupplier’susualplaceofresidence（s34）.

（b）ForB2Bservices,theplaceofsupplyiswheretherecipientisestablished-the"

reversechargerule."

Thesuppliermustobtaintherecipient'

sVATnumberandrecorditontheinvoice. 

Exceptions–thefollowingservicesaretreatedassuppliedwherephysicallyperformed:

property-relatedservices,passengertransport,restaurants,culturalservices,hireofmeansoftransport.

Thereversechargemechanismappliestosuppliesofconstructionservicesbetweenconnectedpersons.

Meaningoftaxableperson

Atraderisa 

andmustregisterforVAT（s65）ifinanycontinuous12monthperiodif:

（a）histurnoverfromthesupplyoftaxablegoodsexceeds,orislikelytoexceed 

€75,000,

（b）histurnoverfromthesupplyoftaxableservicesexceeds,orislikelytoexceed 

€37,500,

（c）thevalueofhisICAsexceeds,orislikelytoexceed 

€41,000,

（d）hedisposesofdevelopedproperty,

（e）beingadistancesellersellingintoIreland,histurnoverfromthesupplyofgoodsexceeds,orislikelytoexceed€35,000 

inacalendaryear（s30）.

Afarmerorsea-fishermanisnotobligedtoregisterbutmayelecttodoso.

Propertytransactions

Exemptsupply

Thefollowingsuppliesareexempt:

（a）undevelopedland,

（b）immovablegoods（landorbuildings）wherethemostrecentdevelopmentwasmorethanfiveyearsbeforethesupply,

（c）acompletedpropertyoccupiedforatleast24monthssinceitsmostrecentdevelopment,whereataxablesupplyhasoccurredsincethatdevelopmentbetweenunconnectedpersons,

（d）apropertycompletedmorethanfiveyearsbeforethesupply,providedonly“minor”workwascarriedoutbeforethesupply,i.e.,workwhichdoesnotadaptthepropertyformateriallyaltereduseandthecostofwhichdoesnotexceed25%ofthesaleprice.

Apersonmakinganexemptsupplyofproperty,may,togetherwiththeacquireroftheproperty,makea 

jointoptionfortaxation.Insuchacase,theacquirerisaccountablefortheVAT.

Taxablesupply

Thesupplyofadevelopedpropertywhichisnewandunusedistaxable.Broadly,apropertyisnew（i.e.,developedinthefiveyearspriortoitsdisposal）andunoccupied.

Lettingofproperty

Lettingofpropertyisexempt.AlandlordmayopttochargeVATonalettingof 

commercial 

property.Suchanoptionisexercisedbyincludinganappropriateprovisioninthelettingagreement.Theoptionceasesifthelandlord:

（a）makesanexemptletting,

（b）agreesinwritingwiththetenant,

（c）notifiesthetenantaccordingly,

（d）becomesconnectedwithyourtenant,

（e）allowsaconnectedpersontooccupythepremises,

（d）allowsthepropertytobeusedasaresidence.

Alandlordmaynotopttotaxalettingtoaconnectedperson,unlesstheconnectedtenantusesthepropertyforanactivityinrelationtowhichheisentitledto90%deductibility.

Capitalgoodsscheme

Aproperty’stax-life（adjustmentperiod）isgenerally20years（10yearsinthecaseofarefurbishedproperty）.DeductibleVATisadjustedforeachyear（interval）oftheproperty’sVATlifebycomparingtheVATdeductedonacquisitionwiththeproportionoftaxableuseduringtheinitialinterval.Dependingonwhethertaxableusehasincreasedordecreased,theVATdeductionforthatintervalwilldecreaseorincrease.

WhereapersonwithfullVATrecoverysellsaproperty,butdidnotreclaimVATontheacquisitionoftheproperty,hecangetafullVATcreditfortheunclaimedVAT,scaledbackinaccordancewiththenumberofyearselapsedsincethepropertywasacquired.

Apropertyownermustkeepa 

capitalgoodrecord 

foreachcapitalgood.

CurrentVATrates

ThecurrentVATratesare（s46

（1））:

（a） 

0% 

（thezerorate）.

（b） 

5.2% 

（theagriculturalrate）.Thisappliestosuppliesoflivecattle,deer,goats,greyhounds,horses,pigsandsheep.

（c） 

13.5% 

（thelowrate）.From1July2011to31December2013,the13.5%rateisreducedto9%forcertaingoodsandservices.

（d） 

23% 

（thestandardrate）.Thisrateappliestogoodsandservicesthatarenotexempt,orspecificallyliableat0%,5.2%,or13.5%.

Arateof4.8%（thefarmer’sflat-rateaddition）appliestosuppliesofagriculturalproducebyflat-rate（i.e.,unregistered）farmers（s86

（1））.

Zerorate

ThegoodsandserviceschargeabletoVATat0%（Schedule2）are:

Intra-Communitytransactions

1.

（1）SuppliestoaVAT-registeredpersoninanotherEUState.

（2）Thesupplyofnewmeansoftransport,dispatchedortransportedtoapersoninanotherEUState.

（3）Thesupplyofexcisableproducts,dispatchedortransportedtoapersoninanotherEUState.

（4）ThetransportofgoodswithintheEUtoandfromtheAzoresorMadeira.

Imports

2.

（1）GoodsimportedfromoutsidetheEUconsignedtoanotherEUState.

（2）TransportofgoodsimportedfromoutsidetheEU（providedthecustomsvalueofthegoodsincludesthetransportcharge）.

Exports

3.

（1）TheexportofgoodstoaplaceoutsidetheEU.

（2）CarriageofgoodswithintheStatewherepartofacontracttotransferthegoodstoaplaceoutsidetheEU.

（3）Goodssuppliedtoanauthorisedexporter.

（4）WorkonmovablegoodsbroughtfromoutsidetheEUforthepurposesofsuchwork.

Servicesrelatingtovesselsandaircraft

4.

（1）Theprovisionofportorairportfacilities（docking,landing,loading,unloading）forpassengersandgoods.

（2）Thesupply,modification,maintenance,repair,charteringandhireofsea-goingshipsofmorethan15tonsandinternationalcommercialaircraft.

（3）Thesupply,maintenance,repairandhireofequipmentforuseinsea-goingvesselsin

（2）.

（4）Thesupply,maintenance,repairandhireofequipmentforuseinaircraftin

（2）.

（5）Thesupplyoffuelandprovisionsforasea-goingshiporinternationalcommercialaircraft.

（6）ThesupplyofnavigationservicesbytheIrishAviationAuthority.

Transactionstreatedasexports

5.

（1）Thesupplyofgoodsorservicestocertaininternationalbodies.

（2）ThesupplyofgoldtotheCentralBank.

Servicesbyintermediaries

6.

（1）Exportagencyservices.

（2）Exportagencyservicesincludeservicesinrelationto:

carriageofgoodstoorfromtheAzoresorMadeira;

carriageofgoodsintransittoaplaceoutsidetheEU;

provisionofdocking,landing,loadingorunloadingfacilities;

thesupply,maintenance,hireandrepairofequipmentforsea-goingvessels;

thesupplyofgoldtotheCentralBank.

（3）Intermediaryservicesinrelationtothetravelagent’smarginscheme.

Internationaltradeetc.

7.

（1）ThesupplyofgoodsbyaVAT-registeredpersoninafreeportto