Postby ladyeleanor » Thu Oct 07, 2010 6:40 pm
Dear Seyates
It's my understanding that if it is you who is importing the goods into Ireland from outside the EC (as opposed to your customer), you have ownership of the goods in Ireland for a period of time before the goods are delivered to your customer. This means that you would be making a supply of goods in Ireland and could be liable to register for Irish VAT subject to their VAT registration threshold.
There is a mechanism by which VAT can be reclaimed from EC member states by EC and non EC businesses, however, if this VAT has been incurred in relation to you making supplies of goods or services in Ireland (which your email suggests), the Irish authorities may reject the claim.
If your customer had imported the goods into Ireland they would have been responsible for paying the import VAT and they would take title to the goods on import which would mean that you did not make supplies in Ireland but in a location outside of the EC.
If my understanding of the situation is correct, the only way for you to reclaim the import VAT would be to register for VAT in Ireland.
If I have misunderstood, please correct me.
Regards