New reverse charge on the sale of electricity and gas in Ireland

29 February 2016

On 1 January 2016 a new domestic reverse charge rule was introduced on the wholesale of gas and electricity supplies in Ireland.

This measure means that providers of electricity and gas no longer have to charge VAT on their supplies to certain customers, as it is now their customer’s responsibility to account for it.

 

 

LATEST NEWS

UPDATE: 2025 SME Special Scheme introduces pan-EU...

From 1 January 2025, significant changes to the EU’s SME scheme will extend VAT registration thresholds for EU companies trading in other EU member...

SEE MORE
VAT news
LATEST NEWS

Chile - B2C Sellers and marketplaces to charge VAT in...

At the end of October, the Chilean Congress enacted the Tax Compliance Bill  (Proyecto de Ley de Cumplimiento de las Obligaciones Tributarias), introducing...

SEE MORE
VAT news
LATEST NEWS

Philippines implements VAT on e-services provided by...

In October 2024, President Ferdinand Marcos Jr. of the Philippines signed into law Senate No. 2528 , introducing VAT on digital services provided by foreign...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.