30 January 2013

Subject to the Reverse Charge basis of accounting for VAT

If you send an invoice (for services) to customers in other European countries from Ireland - a reference should be put on the invoice explaining that the transaction might be subject to the reverse charge basis of accounting for vat along with the customers VAT number. 

The reason for the customers VAT number is to show that they are a valid business that falls under the business to business (B2B) place of supply rules.

We use the following reference:

Acc. To Art. 196 VAT directive supply of services might be subject to reverse charge mechanism
<Insert customers VAT Number>

From the Revenue website: "http://www.revenue.ie/en/tax/vat/leaflets/place-of-supply-of-services.html"

Where the service is supplied to a VAT registered customer in another Member State, the supplier must ascertain the VAT Number of the customer and that number, together with an indication that the reverse charge applies, must be included on the supplier’s invoice, along with the supplier's own VAT Number and details of the transaction. It is possible to verify the format of a VAT Number at the EU Commission websiteExternal link or whether a VAT Number is appropriate to a particular trader by contacting the VIMA Office at vimahelp@revenue.ie.


  1. This comment has been removed by a blog administrator.

  2. This comment has been removed by the author.

  3. This comment has been removed by the author.

  4. Thanks for sharing this valuable content. In my view, if all webmasters and bloggers made good content as you did, the web will be a lot more useful than ever before. business logo ideas

  5. I simply wanted to write down a quick word to say thanks to you for those wonderful tips and hints you are showing on this site.offshore company formation in dubai

  6. I accept there are numerous more pleasurable open doors ahead for people that took a gander at your site.company formation services uae

  7. You've completed in excellent work. t suggest to my frtends ind personilly wtll certitnly dtgtt. t'm conftdent they'll be gitned from thts webstte. online marketing services firm