As a basic principle, the University incurs VAT on the cost of the vast majority of goods and services it purchases, whether this VAT is levied by the supplier, or “self assessed” by the University. The geographical location of the supplier and the place where the supply occurs, are the principal determinants of VAT rates and associated accounting codes.

Different Agresso “Tax Codes” are used to record the different types of VAT incurred by the University. To find the relevant tax code, please refer to the table below:‌‌‌‌


Please note the following:

  • Application of the correct tax code (above) to relevant documents is essential, and the tax code should be provided by the purchaser, not added by accounts office personnel.
  • In relation to the Purchases of Services outside of Éire, please see the following website LINK, that provides other examples of exceptions (ie. where the foreign country charges VAT and the University does not self assess.
  • When keying in Requisitions , the amount entered is the VAT EXCLUSIVE value, and by entering the above codes, the system calculates the VAT as appropriate.
  • Additional information on new VAT rules for Construction Services is available on