My company will shortly be supplying goods to a Belgian company. The goods will be supplied here in Ireland but invoiced to a company in Belgium. Should they be charged VAT?
Presumably your company charges VAT in normal transactions.
If the Belgian Company is VAT registered in Belgium, it is often the case that if they give you a belgian VAT number, they can accout for VAT themselves and not you.
If you have a VAT inspection and are wrong the hoors will assess you for the VAT. Phone them and ask them!
In order to zero rate your intra community supply the following rules apply
1 You must obtain the customers vat number and quote it on your invoice
2 The goods being supplied must ACTUALLY leave the state
Relevant Legislation
VAT ACT 1972 Second Schedule Para 1 (a)(aa)
In your case the goods do not leave the state.Place of supply rules dictate that the supply takes place in Ireland and the rate applicable to the goods must be charged