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Place of supply rules for services

  1. Overview
  2. What is a service for VAT purposes?
  3. General place of supply rules for services
  4. Exceptions to the general place of supply rules
  5. VAT obligations of Irish traders when supplying services abroad

Overview

This section sets out the Value-Added Tax (VAT) rules for supplies of services covering: 

  • what a service is for VAT purposes
  • the general place of supply rules for services
  • exceptions to the general place of supply rules for services
  • VAT obligations of Irish traders supplying services to customers abroad.

Next: What is a service for VAT purposes?

Published: 08 February 2024 Print this page

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