0% EU Exports to EU VAT registered businesses

Transaction Type: Sales Invoice and Sales Credit Note

Example: Office Furniture

Required:

• Suppliers Name and address
• Supplier’s (your business) VAT Registration Number
• Customer’s Name and Address
• Customer’s VAT Registration number
  (The customer must be registered for VAT in another EU country, and you must check VAT number is valid, otherwise you are liable for the VAT if it is not a valid VAT number for that customer)

Validate an EU VAT number https://ec.europa.eu/taxation_customs/vies/

• Description of goods and services
• EU 0% VAT Rate to be used and that the 0% vat rate clearly identified on the Sales Invoice

CN8 (Intrastat codes) may also be required https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-tariff/combined-nomenclature_en

Important:

Use a VAT rate separate from Sales at 0% to Irish Customers i.e. EU VAT 0%
This will make it easier to complete your VAT 3 and RTD returns

More information:

https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/intracommunity-supplies/index.aspx

Revenue Commissioners Tax Documents

VAT 3: (VAT Return)

Record the VAT amount of transactions only

Box T1
No Vat Charged

No value to be included

Record the NET amount of transactions only

Box E1 (If goods)

Box ES1 (if services)

RTD: (Return of Trading Details)

Record the NET amount of transactions only Box D4