Appendix 40C: VAT Zero Rate (Republic Of Ireland)

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The zero rate of VAT is applied in Ireland to the following:

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•�� Imports, exports, etc.
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•�� Making arrangements for the export of goods to a non-EU destination or a supply of services outside the EU.
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•�� Intra-EU transactions:
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1. ��
  –�� The export of goods to a person registered for VAT in another EU member state.
2. ��
  –�� The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another EU member state.
3. ��
  –�� The supply of intra-EU transport services involving the carriage of goods to and from the Azores or Madeira.