VAT Guidelines for Construction Services: Taxation, Rates, and Rules

• VAT Treatment of construction services manual includes various topics
• Focuses on VAT aspects, not on Relevant Contracts Tax or property supplies
• Construction services cover a range of activities from building to demolition
• VAT applies to construction services under normal rules if not subject to RCT
• VAT registration sections detail requirements for principal contractors and sub-contractors, both resident and non-resident
• Different VAT rates are specified including reduced, second reduced, and standard rates
• The two-thirds rule is discussed in the context of VAT calculation
• Reverse charge mechanism is explained including its application and operation
• Specific rules for government departments, local authorities, and public bodies using reverse charge
• Rules for construction services supplied to connected persons are outlined
• Other supplies section covers taxable persons working for themselves and DIY projects
• An appendix provides examples of how the reverse charge mechanism operates

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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