VAT/ Fiscal representation

VAT in Germany

Depending on the work carried out in Germany it might be necessary to charge German VAT. The standard German VAT rate is 19 %. Companies which don’t have to register for VAT in Germany but have to pay VAT on expenses can apply for a refund.  We offer to register companies for VAT in Germany and to file the VAT returns, as well as applying for refunds.

VAT in Ireland

We offer tax services to companies, including the capability to fully undertake all necessary services in the area of VAT.

There are four VAT rates in Ireland:

-0% (mainly groceries, clothes)

-4.8% (livestock (excluding poultry) greyhounds)

- 5.2% (relevant for certain cultivators)

- 9% (mainly services in the food, hotel and hairdressing industry, including newspapers)

-13.5% (mainly services in the construction, agriculture, cleaning sector and car rentals)

-23% (standard VAT)

This list gives a small insight.

It is advisable to check the VAT rate in accordance with the specific activity/ service.

Subcontractors who are paying Irish RCT do not have to file VAT returns. The employer is responsible for filing VAT returns (reverse charge).

Distance Sales to Germany and other EU countries (B2C)

Where the annual value of sales of goods of an Irish company to private customers living in Germany exceeds 100.000 € per year, they have to register for VAT in Germany and charge German VAT for their sales. If the sales are below 100.000 € per year, the company can elect to register for VAT in Germany. For most other EU countries a threshold of 35000 € per year applies. ( a table can be found under this link http://www.revenue.ie/en/tax/vat/leaflets/distance-sales-eu.html).

Telecommunications, Broadcasting and Electronic services (B2C)

 Irish companies supplying electronic services to private consumers residing in Germany or other EU countries, are obliged to register, charge and account for VAT at the rate applicable in that Member State.

To simplify the obligations of these suppliers, a Mini One Stop Shop (MOSS) has been introduced.

A business that opts to use the MOSS registers in one Member State (known as the Member State of identification) and electronically submits quarterly MOSS VAT returns in respect of its supplies of telecommunications, broadcasting and e-services to consumers in other Member States (known as the Member States of consumption), along with the VAT due. 

Our Services:

- Consultation as to whether services and application of Irish Tax is necessary

-Consultations with international exchange services

- Application for a Tax number

-Fiscal representation

-VAT, INTRASTAT and VIES filing

-Application for VAT refunds

-Checking the correct VAT rate

- Undertaking the entire correspondence with the tax authorities.