Effective since 1 of January 2015.
The the Finance Act (23 December 2014) brings the place of supply to Ireland on services when the customer is non-taxable person established or domiciled in Ireland, the supplier is outside the EU and the service is effectively used and enjoyed in Ireland.
Web: Ireland’s Tax Agency
VAT Reduced rates
13,5% books, accommodation
VAT calculation peculiarity
The VAT return must be completed in EURO irrespective of what currency was applied when making the supply. If you use a currency other than EURO when making supplies, the exchange rate that must be used is the European Central Bank rate applicable on the last day of the calendar quarter to which the return relates. That exchange rate must also be applied where any amendments are made to the original return.
However, if, during the calendar quarter, for commercial accounting or other business reasons, you convert the foreign currency into EURO using an agreed daily or other periodic rate and you record these EURO amounts in your business accounts, you may use these figures to complete your quarterly VAT return.
An annual EUR 10 000 turnover threshold up to which the place of supply of relevant supplies of cross-border TBE services remain in the Member State where the supplier is established.
This threshold is only applicable if a supplier is established within the EU.