MEDICAL SERVICES AND VAT

Following a ruling by the European Court of Justice, Irish GPs must charge Vat at 23% for certain medical services. It differentiates between two different types of services a GP provides: If a person must have a medical check which is intended to protect their health – it is exempt from Vat. If the medical check is being … Read moreMEDICAL SERVICES AND VAT

Categories VAT

REVERSE CHARGE FOR SUPPLIES OF CONSTRUCTION SERVICES – NEW RULES FROM 1 MAY 2012

From 1st May 2012, a supply of construction services in the state by an accountable person to a connected person is subject to a reverse charge. This places the onus on the recipient of construction services from a connected person,rather than the supplier, to account for and pay the Vat. This follows on from rules … Read moreREVERSE CHARGE FOR SUPPLIES OF CONSTRUCTION SERVICES – NEW RULES FROM 1 MAY 2012

Categories VAT