![]() ![]() The authorisation number should be quoted on all invoices and other documents issued in relation to any supplies made to the authorisation holder. The holder then provides a copy of the authorisation to its suppliers, who should then charge VAT at the 0% rate for the duration of the authorisation. To evidence the relief, Revenue issue a Section 56B authorisation to companies that qualify, for a period of one to three years, which is typically renewable on 31st October of a given year. ![]() This means that whenever the holder of a 56B authorisation acquires goods or services, the supplier can charge VAT at 0%. ![]() Irish Revenue allows certain Irish taxpayers to avail of the 0% rate of VAT in respect of the majority of their purchases. Often referred to as a ‘13B’ in reference to the 1972 VAT Act, 56B authorisations are seen as a very beneficial relief for companies whose main income derives from the sale of goods that move out of Ireland when sold. Many manufacturers based in Ireland utilise a relief known as a 56B authorisation to obtain goods and services at a VAT rate of 0%. ![]()
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