VAT on imported goods and services

Hi all,

I am a website developer and I often buy services from the united states (e.g. server hosting, domain name registrations, etc.).

I am not registered for VAT, as I do not reach the cap.

Obviously, I do not pay VAT at the moment of the initial transaction, as US sellers do not charge VAT.

The question is, do I actually need to declare that I bought something from the US and pay VAT on that?

Thank you very much for the help.

These would be considered fourth schedule services and so you would be required to register and account for VAT on a reverse charge basis i.e. you would get a simultaneous input deduction. There is good info on the Revenue website re 4th schedule services.

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Hi Brenino,

Thank you very much for your help. I appreciate it.

I scribbled down your e-mail address and I might ping you in the future for a quote for accounting services.