VAT: Irish contractor - UK company - Irish client company

[BeginnerContractor]

Hi!

I found the the expertise of this forum the most appropriate on the web to ask advice on charging VAT relating to the following case:

An Irish 'self-employed individual' as contractor has a contract with a company in the UK to provide IT consultancy (service) to a client company in Ireland.

Should the contractor issue the invoice to the UK company with VAT?

Considering that the Irish self-employed individual issuing the invoice for a UK company, as far as I understand from previous answers of the forum, it cannot charge VAT. Although, the place of providing the service is also seems to be a crucial point to decide this question. In this special case, the place of providing the service is Ireland, as the client company is located in Ireland. This may rise the possiblity for the contractor that it must charge VAT to the UK company.

In case, the contractor cannot charge any VAT to the UK company, on the invoice VAT numbers of both the contrator and UK company must be indicated together with an indication that the reverse charge applies?

I would appreciate anything that helps me to understand this issue better as soon as possible.

Thank you very much for your help in advance.

BeginnerContractor

[norrahe]

Hi!

I found the the expertise of this forum the most appropriate on the web to ask advice on charging VAT relating to the following case:

An Irish 'self-employed individual' as contractor has a contract with a company in the UK to provide IT consultancy (service) to a client company in Ireland.

Should the contractor issue the invoice to the UK company with VAT?

Considering that the Irish self-employed individual issuing the invoice for a UK company, as far as I understand from previous answers of the forum, it cannot charge VAT. Although, the place of providing the service is also seems to be a crucial point to decide this question. In this special case, the place of providing the service is Ireland, as the client company is located in Ireland. This may rise the possiblity for the contractor that it must charge VAT to the UK company.

In case, the contractor cannot charge any VAT to the UK company, on the invoice VAT numbers of both the contrator and UK company must be indicated together with an indication that the reverse charge applies?

I would appreciate anything that helps me to understand this issue better as soon as possible.

Thank you very much for your help in advance.

BeginnerContractor

Speak to your accountant, surely they can advise accordingly.

[borderreiver]

An Irish 'self-employed individual' as contractor has a contract with a company in the UK to provide IT consultancy (service) to a client company in Ireland.

Should the contractor issue the invoice to the UK company with VAT?

I would imagine not, as (s)he is actually providing a service to a UK company, so it's zero-rated. Has to appear on the ECSL or whatever they might have in IE, though.

But, obviously, speak to an accountant first.

[BeginnerContractor]

Thank you!

Thank you for the quick replies and advices. I will surely further discuss it with accountants. If someone has any more ideas, please let me know.
Thank you very much,
BeginnerContractor

[BlasterBates]

This is most likely not an issue you can resolve on this forum, I would seek advice from a qualified Irish accountant.

The fact is that the service is being provided in Ireland. If you don´t collect VAT and then it is due you are going to be in big trouble.

[LisaContractorUmbrella]

This may help VAT Registration FAQs