Guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme
Revenue eBrief No. 177/22 Guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme Revenue has published a new
Category: VAT 3 Return
Importing goods into Ireland from EU and Non-EU Countries, how VAT is calculated for your VAT 3 return
Business to Business (B2B) purchases, just because you are not charged VAT by a non-Irish Supplier, this does not mean
Not Registered for VAT
Transaction Type: Sales Invoice and Sales Credit Note Example: Window cleaning Required: Suppliers Name and address Customers Name and address
0% VAT Reverse Charge (Self-accounting) Construction
Transaction Type: Sales Invoice and Sales Credit Note Example: supply of construction work Required: Suppliers Name and address (you the
Exports to Non-EU countries
Transaction Type: Sales Invoice and Sales Credit Note Example: Metal Screw Washers Required: Suppliers Name and address Supplier’s (your business)
0% Section 56 Zero-rating of goods and services
Transaction Type: Sales Invoice and Sales Credit Note Example: Metal Screw Washers Required: Suppliers Name and address Supplier’s (your business)
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
Exempt goods (no VAT charged)
Transaction Type: Sales Invoice and Sales Credit Note Example: Vocational training Required: Suppliers Name and address Suppliers (your business) VAT
0% Goods
Transaction Type: Sales Invoice and Sales Credit Note Example: Books Required: Suppliers Name and address Suppliers (your business) VAT Registration
Sales Invoicing at 0% (Zero percent)
Transaction Type: Sales Invoice and Sales Credit Note There are many ways that VAT can be charged at rate of
Bookkeepers Ireland 