My understanding of the rules:
- You invoice with VAT for all customers within Ireland, execpt if they are exempt (and they need to provide you with an exempt form from the revenue to prove it).
- You invoice with VAT for all customers in the European Union, except if they provide you with their european VAT number. You can check the validity of their VAT number at
EUROPA site - Validation. This basically means that you invoice VAT for personal customers all over Europe but not businesses.
- Anyone outside of the European Union, you do not charge VAT.
There are other rules determining the above, which is based on whether you are supplying a service or goods. Normally services are deemed to have occured within the state and are subject to VAT but there are exceptions. I did a degree in Accounting in college but since I'm a web designer these days, it's been awhile since I actually read up on the stuff. Best thing is to check with your accountant.
Rgds,
Dave