VAT on Purchase of Services outside of Éire

In general, VAT should not be charged by the “foreign” service provider, but the University must account (self-assess) for it at the rate which would have applied, had the service been “bought” in Éire.

Application of the correct tax code (F1, F2, F3, or F4) to relevant documents is essential. This tax code should be provided by the purchaser, not by accounts office personnel.

There are a number of exceptions where services are provided in the foreign country and that country charges VAT (and the University does not have to self-assess). Some examples of the more relevant exceptions for NUIG are as follows:

• Conferences in foreign countries
• Hotel accommodation
• Passenger transport (e.g. bus and rail) tickets

We attach a link to an excellent web-site that goes through other examples of exceptions (i.e. where the foreign country charges VAT and the University does not self-assess). Click here for link.

Regular ’Departmental Expenditure’ - Non Reclaimable vat

• F1            Vat needs to be added13.5% ( Low Rate)
• F2            Vat needs to be added23% ( Standard Rate)

Certain ’Vatable Research contracts - Reclaimable vat

• F3            Vat needs to be added13.5% ( Low Rate)
• F4            Vat needs to be added23% ( Standard Rate)

When keying in Purchase Orders, the amount entered is the VAT EXCLUSIVE value, and by entering the above codes, the system calculates the vat as appropriate.

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