Robert Molloy
Ceist:62 Mr. Molloy asked the Minister for Finance whether all consultants employed by Government Departments must be registered for VAT; and if he will make a statement on the matter. [20099/96]
Written Answers. - VAT Registration.
I am advised by the Revenue Commissioners that consultants established in the State who supply taxable services within the State, other than as employees of another person, are obliged to register for VAT where their annual turnover exceeds or is likely to exceed £20,000. Where their turnover is less than this amount they are not obliged to register for VAT, though they may elect to do so.
Where Government Departments purchase consultancy services from overseas, they are themselves obliged to register for the purpose of accounting for the relevant VAT, irrespective of the value of those services.