TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT on accounting services

Business to Business (B2B)

The VAT treatment on the supply of most B2B services between the UK (including NI) and Ireland and other countries will broadly remain the same from 1 January 2021. For B2B, the place of supply is the place where the business receiving the services is established. Revenue guidance and HMRC guidance is available through their websites.

Business to Customer (B2C)

From 1 January 2021, Irish VAT should not arise on the supply of certain services such as accounting legal, and consultancy work to non-business customers in GB or NI.

If a UK business supplies accounting services to non-business consumers outside of the UK, the services are supplied where the customer belongs and are therefore outside the scope of UK VAT. See gov.uk for more information.