In accordance with the VAT rules governing place of supply, foreign construction companies carrying out contracts in Ireland are in general  required to register for VAT in Ireland and to charge VAT to their customers.  In addition Relevant Contract Tax is operated within the Irish construction sector with payments to subcontractors subject to a deduction of  35% Relevant Contract Tax. The 35% deduction is made by the principal contractor who is also obliged to pay and file the total Relevant Contract Tax deducted to the Irish Revenue Commissioners on a monthly basis. It is open to a  subcontractor to reclaim the tax deducted subject to fulfilment of the conditions governing same. Alternatively subcontractors may wish to avoid deduction of this tax by applying to the Irish tax authorities for a C2-Card.

The German-Irish Chamber of Industry and Commerce assists construction companies in applying for C2 cards.