Revenue Precedents

A UK company with no presence in Ireland sends a PBX system to a factory in this State. A Dublin company supplies a component to the foreign company which is delivered directly to the factory in the State. VAT at 21% would normally apply to such a supply. The component is soldered into a finished product which is sent back to the UK. Can the zero-rate apply? Provided the supplier has evidence that the goods have been transferred to a VAT-registered customer in another Member State then the zero rate can apply. A/228 (B)

A computer system is purchased within the State by a company for subsequent transport to, and installation in, its offices in another EU State. Where the computer system is retained in the State for a period of training and testing before being exported out of the State, does the zero per cent rate of VAT due to exports still apply? Subject to the condition that the equipment would be transported outside the State for final installation after a period, the zero per cent rate of VAT was allowed. A/228