Section 56 of the Value-Added Tax Consolidation Act 2010 provides for a supplier to
zero rate the supply of qualifying goods and services to certain authorised persons. It
also provides that those authorised persons can apply the zero rate of tax to the
acquisition of goods and services received from other Member states, where obliged
to account for VAT on the receipt of those supplies, and on the importation of goods
from outside the European Union.
In general, the accountable persons who qualify are those primarily engaged in
making zero-rated intra-Community supplies of goods, in making zero rated exports
of goods outside the European Union (referred to as ‘exports’ in this document) and
in making supplies of certain contract work, so that the VAT on those supplies, if any,
would be payable outside the State. Such persons would not normally be in a VAT
payable position in the State in any given VAT period.
Source: revenue.ie
