I think County Clare is in Northern Ireland ? if so, they are part of the UK and therefore I assume come under UK VAT law, so your client is correct in charging VAT @ 15%.
County Clare is in Southern Ireland so any goods/services should be supplied without VAT.
Nigel.
And then listed on a VAT Interstat form. Don't forget to obtain the VAT number for the client in S.Ireland. But, If the product is sourced outside the UK and delivered direct to S.Ireland, without coming ashore in the UK, then there is no VAT and no intrastat( so I was told last year at a VAT inspection)
I am a UK based VAT registered company. I am supplying goods to Southern Ireland and my customer says he doesn't have to pay the VAT! Is that true and if so how does it work?
We are UK based where I work and supply data to Southern Ireland sometimes. We ask our customers to provide a company letterhead along with any official documentation showing their VAT number. You have to put their VAT number on your invoice to them. We were advised on a recent VAT inspection that it is the sellers responsibility to make sure the VAT number is valid and showing on the invoice.
You can check it is a valid VAT number by using the following link: http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN
Depending on the country you are checking you may get company details or just confirmation it is a valid VAT number. If you really want to be sure you can call the National Advice Centre on Tel: 0845 010 9000 who can check all the details for you.
The following link also shows you what format the number should be in: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_001721&propertyType=document
