Revenue Tax Briefing

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Revenue Tax Briefing Issue 29, December 1997

Foreign Traders and Construction Contracts

Many foreign traders who obtain construction contracts within the Republic of Ireland do not appear to be aware of their obligation to register for VAT in Ireland. A person who makes taxable supplies in the State but who is not established here must register. Section 8(3)(d) VAT Act 1972 prevents the trader from availing of the normal registration limits.

The position normally comes to light when a claim is made for repayment of Relevant Contracts Tax. Revenue policy is to restrict such repayments to recover all VAT due on supplies of goods or services.

Practitioners are asked to bring this matter to the attention of their clients.