爱尔兰 爱尔兰

商品

本指南仅针对通过网上商店或购物平台对爱尔兰顾客进行销售的公司。

 

增值税标准税率

2022 年爱尔兰的标准增值税率为 23%

 

增值税优惠税率

13.5%

某些指定产品或服务可应用于优惠税率,包括:

  • 特殊燃料
  • 特殊建筑服务
  • 维修服务
  • (一般性)清洁及维修服务
  • 特殊照片类供应
  • 特殊艺术作品及古董的运输
  • 食物及饮品供应(不包括酒类、软饮料及瓶装水)
  • 餐饮菜品服务
  • 由自动贩卖机售卖的食品及饮料,此类商品在其他情况下为零税率
  • 可外带热食、热茶、咖啡
  • 旅馆租赁,例如旅馆、房车公园或露营地
  • 电影院、剧院、音乐剧表演、博物馆、艺术展览等的门票
  • 在露天场地或公园提供的娱乐服务
  • 理发服务
  • 活马供应,但通常不用于食品或农业生产

  • 马匹租赁
  • 灰猎犬供应
  • 某些印刷品,例如小册子,传单,目录或印刷音乐等(不包括书籍和报纸)

 

二级优惠增值税税率

9%

二级优惠增值税税率仅对某些特定商品或服务适用,包括:

  • 报纸和期刊物
  • 特殊的电子书、电子报纸、电子期刊物(不包括完全或主要内容为广告或音频或视频内容的)
  • 非营利组织以外的其他人提供的参加体育运动的设施。

 

阈值

€ 35,000 – 远距离销售阈值

若已超出远距离阈值,则商家需注册爱尔兰增值税号。

€ 0

  • 如果卖家使用当地的仓储服务(如亚马逊物流 Amazon FBA)
  • 如果卖家销售需征收消费税的商品,如烟草、酒

 

可减免增值税
如果商品或服务是祥义大利提供的应税供应品,则可抵扣进项发票中的增值税。包括:

  • 使用您的EORI编号在清关时支付的增值税
  • 支付给爱尔兰供应商的增值税

注册程序

如果某公司有注册增值税号的义务,那么公司所有者应在线填写一份增值税号,并随以下文件一同上传至爱尔兰税务总署在线服务(ROS)

  • 商业注册概要
  • 增值税证书
  • 如果公司正在任命当地税务代理人或财务代表,则需提供授权书

税务代表

企业无需指派实体代表来处理增值税注册即申报单填报问题。

保存记录

交易信息的有关记录需保存十年,以便税务申报及付款的检查。

增值税缴纳日期

您需在每阶段结束后的19天内支付增值税税款。

增值税纳税申报单填写

公司每两个月提交一次定期增值税申报表来报告其增值税状况,提交截止日期为阶段结束后的19天内。在特定条件下,可以使用其他税期。

Digital services

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 Standard rate
23%

VAT Reduced rates
13,5% books, accommodation
9% newspapers
4,8%  livestock

 

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.

Threshold
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.

Pieces of evidence

To identify customer location merchant has to collect at least two items on non-contradictory evidence. And if two of them are in Ireland, the customer may be determined as Ireland: 

  • Customer’s permanent address 
  • Billing address (bank or electronic payment operator) 
  • IP address 
  • Telephone number 
  • The location of the customer’s fixed land line through which the service is supplied to him
  • Other commercially relevant information 

E-services list

A digital product is any product that’s stored, delivered, and used in an electronic format. These are goods or services that the customer receives via email, by downloading them from the Internet, or through logging into a website, in particular: 

  • E-books, images, movies, and videos, whether buying a copy from Shopify or using a service like Netflix. In tax language, these products are in a category usually called, «Audio, visual, or audio-visual products»
  • Downloadable and streaming music, whether buying an MP3 or using a service like Sound Cloud or Spotify. Of course, these products also fall in the audio category
  • Coud-based software and as-a-Service products, such as Software-as-a-Service (SaaS), Platform-as-a-Service (PaaS), and Infrastructure-as-a-Service (IaaS)
  • Websites, site hosting services, and internet service providers
  • Online ads and affiliate marketing
  • Online auctions

Registration procedure

VAT registration is effective from a date agreed to by your local tax district and you, after your completed application has been received by Tax Authority. The effective date will not be earlier than the beginning of the taxable period during which the application was made. 

Applicants whose business is not established in the State should submit a paper version of the following forms: 

  • TR1(FT) registration form for individuals
  • TR2(FT) registration form for limited companies

As a general rule, the following documents will be requested but depending on the individual company and its activity there may be follow up questions or requests for additional documents: 

  • Copy of the extract from the national trade register in your country (less than 3 months old)
  • A scan of the original articles of association – Uncertified free translation of the articles of association into French
  • Document which serves as proof of your companies bank account details abroad

Keeping records

A company must retain the following information: 

  • The Member State of consumption to which the services are supplied 
  • The type of services supplied 
  • The date of the supply 
  • Any subsequent increase or reduction of the taxable amount 
  • The Value-Added Tax (VAT) rates applied 
  • The amount of VAT payable indicating the currency used 
  • The date and amount of payments received 
  • Any payments on account received before the supply of the service 
  • Where an invoice is issued, the information contained on the invoice 
  • Names of the customer, where known 
  • The information used to determine the place where the customer is established has his or her permanent address or usually resides. 

The information must be recorded in such a way that it can quickly and easily be made available by electronic means. The records must be retained for a period of ten years from the end of the year in which the supply was made. 

VAT payment date

Quarterly VAT for a non-resident company is due on the 20th of the month following the period. 

Filing VAT returns

VAT returns are due quarterly. At the end of each quarter, you have 20 days to file and pay whatever you owe: 

  • 20 April, for the first quarter ending 31 March 
  • 20 July, for the second quarter ending 30 June 
  • 20 October, for the third quarter ending 30 September 
  • 20 January, for the fourth quarter ending 31 December