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VAT Registration

Dáil Éireann Debate, Tuesday - 13 February 2018

Tuesday, 13 February 2018

Questions (124)

Noel Grealish

Question:

124. Deputy Noel Grealish asked the Minister for Finance the number of businesses whose place of business is registered outside of Ireland that are registered for VAT here; and if he will make a statement on the matter. [6830/18]

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Written answers

The VAT treatment of the supply of goods and services in the State is subject to EU VAT law with which Irish VAT law must comply.

As a consequence, entities with a business address in another EU Member State can be required to register and account for VAT in Ireland if the place of supply of goods and services is deemed by EU law to be in this State.

I am advised by the Revenue Commissioners that there are currently 9,636 non-resident businesses registered for VAT in Ireland. This number can vary considerably over time due to the transient nature of many of the activities carried out in the State by the businesses concerned.

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