The Irish Revenue Commissioners have issued guidance regarding the VAT treatment of services "connected with immovable property".
Special rules apply which provide that, for VAT purposes, such services are deemed to be supplied where the property is located. This means that where services are connected with property located in Ireland, Irish VAT is applicable even if the service provider and/or service recipient is/are based outside of Ireland. Also, in some cases, it means that a service provider based outside of Ireland is obliged to register for VAT and is liable for Irish VAT if he provides services connected with property located in Ireland.
The guidance considers the meaning of services "connected with immovable property" and contains many examples of services which come within the scope of the special rules and services which are not affected by the special rules.
For a link to the Revenue guidance, please click here.
