Ireland VAT Rates.docx
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Ireland VAT Rates.docx
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IrelandVATRates
Value-AddedTaxSummaryIreland2013
|
QuickJump
Chargetotax
Taxableperson
VATrates
Exemptactivities
Taxableamount
Selfassessment
Revenuepowers
Appeals
Chargetotax
Valueaddedtax(VAT)ispayablebya taxableperson 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)).
The 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.
Taxableperson
Meaningoftaxableperson
Atraderisa taxableperson 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.
VATrates
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
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