Place of Supply for VAT Purposes of Services to a Business

For supplies of business-to-business services, the place of supply is the place where the business receiving the services is established. This applies whether the business customer is in the European Union or not.

An Irish VAT registered supplier of services must self-account for the VAT on the transaction.  The sales invoice issued by the Irish supplier must show the correct text for VAT purposes.  The VAT return of the Irish registered supplier should include a reverse charge (self-accounting).


For further information please contact us.

A link to Revenue’s guidance:  Click here for more information >>

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