Hi I am a partner in a UK registered Ltd company and am bringing the manufacturing element and some training courses to Ireland. I am debating whether to form a new independent subsidiary in Ireland or to establish a 'branch' . We need to register for VAT in Ireland for our manufacturing purposes (about 30% of our product will also be sold to irish businesses, with rest selling in the UK and europe) for the training end of things we want to avail of the VAT exempt status on training courses, as at present any courses we run in Ireland incur UK VAT of 20% as they are being invoiced via our UK company. Any advice would be greatly appreciated in respect of this issue as I have researched it so much, I have just confused myself. So if I opt to register a branch in Ireland can that branch register for VAT or should I just go the full hog and register the subsidiary?
TIA
TIA