Cross Border supply of services

[Blue Thunder]

I have a company that supplies services under RCT who have just carried out a job for a private individual in Northern Ireland.

In terms of invoicing for the work do I simply raise an invoice for the services supplied and addon the Vat at 13.5% or are there other implications? Do I have to raise the invoice in Northern Ireland (the place where the work is carried out) and do I have any tax implications ie VAT, Corporation Tax in the UK?

 

[capnhand]

Hi

I understand that you would be supplying basically construction services to an individual consumer on property based in NI.

The place of supply of services on immovable goods is the place where the property is situated ie Northern Ireland. You are based in ROI and therefore you would be classified as a non established business in NI.

I believe you would be required to register for UK VAT and charge the customer UK VAT, not Irish VAT.

You would still be chargeable to ROI Corporation tax on the income as your place of establishment is ROI.

Regards

Capnhand