Vol. 575 No. 4
110 Mr. Timmins asked the Minister for Finance the VAT a non-Irish company has to pay on services provided here; if such companies can obtain an advantage over home based companies when tendering for projects if they pay a cover VAT; and if he will make a statement on the matter. [28494/03]
I am advised by the Revenue Commissioners that the rules relating to the payment of VAT by a company or branch of a company supplying services in or into Ireland are quite complex. For example, they can depend on whether the company concerned is located in Ireland, another member state of the EU or outside the EU. Moreover, the type and circumstances of the services being supplied can also have an influence on the VAT due. Nevertheless, the same VAT rate and result should arise in all circumstances, whether a service is supplied from inside or outside the State.
There should therefore be no VAT advantage to non-Irish companies when tendering for projects since the same VAT treatment should apply to Irish and non-Irish companies. If the Deputy is aware of any anomalies, he might make such concerns known to the Revenue Commissioners as appropriate.
