If you are registered for VAT in Ireland it works like this:
1) If you purchase goods / services in the UK that get shipped out of the UK, you do not pay VAT at time of purchase (as long as you quote your Irish VAT number at point of order).
2) If you purchase goods / services in the UK that get used / consumed in the UK, you must pay VAT at time of transaction.
However you can then apply for a VAT refund through the Irish revenue / UK revenue - its done outside your normal Irish VAT returns system and some paperwork needs to be completed.
Your accountant should be well clued into what exact forms need to be completed. |