Do I charge VAT when invoicing an Irish Company?

🇬🇧 UK VAT-registered Ltd → 🇮🇪 Irish company

✅ If the Irish company IS VAT-registered (most common B2B case)

Goods

• You do NOT charge UK VAT

• Invoice as zero-rated

• Include:

  • Your UK VAT number

  • Their Irish VAT number

  • Note: “Zero-rated intra-Community supply”

• You must:

  • Keep proof of goods leaving the UK

  • Report on your VAT return (and EC Sales List, if applicable)

Services (most B2B services)

• You do NOT charge UK VAT

• VAT is dealt with under the reverse charge

• Invoice must state:

  • “Reverse charge – Article 44”

• The Irish company accounts for VAT in Ireland

👉 This applies to things like:

• Consultancy

• Software / SaaS

• Marketing

• Accounting

• Professional services

⚠️ If the Irish company is NOT VAT-registered

Goods

• You usually DO charge UK VAT

• Unless distance-selling rules or Irish VAT registration applies

Services

• Often UK VAT IS charged, depending on the service type

🚨 Important exceptions (VAT can still apply)

UK VAT may still be charged if the service is:

• Property-related (land/buildings in the UK)

• Event admission

• Passenger transport

• Certain digital services to non-VAT customers

🧾 What your invoice should include (best practice)

• Your UK VAT number

• Irish customer VAT number (if registered)

• Clear VAT wording:

  • “Reverse charge” or

  • “Zero-rated intra-Community supply”

• No VAT amount charged (if applicable)