Tax, law and invoicing in the trades — Ireland
9 posts for this country. We write our own posts per country instead of translations — the source and the date it was checked sit under every one.
Zirko Redaktion9 min readPro forma invoice: harmless until somebody pays it
A pro forma carries no sequential number, no VAT liability and no right to deduct. The day the money arrives, an Irish supply is deemed to take place.
Zirko Redaktion9 min readRCT invoice: €10,000 billed, €8,000 paid, no VAT
A sample invoice for an Irish subcontractor — no VAT rate, no VAT amount, one prescribed sentence, and a net figure the invoice cannot know because Revenue has not issued it yet.
Zirko Redaktion8 min readThe VAT limit in Ireland is €42,500, not €85,000
Two thresholds, and the bigger one carries a 90 per cent condition almost no trade business meets. Revenue sends builders to the services figure.
- Zirko Redaktion10 min read
The payment claim notice: five days that decide if you get paid
The Construction Contracts Act 2013 gives you a payment claim notice, a response deadline of 21 days, a right to suspend on seven days notice and adjudication in 28.
- Zirko Redaktion8 min read
CSCS cards: the twenty-one tasks you may not do without one
Safe Pass gets you onto the site. A construction skills registration card is what lets you operate the machine, and Schedule 5 to the Construction Regulations 2013 names every task.
Zirko Redaktion10 min readRelevant Contracts Tax: pay nothing before Revenue has been told
RCT is not a deduction you calculate. It is one Revenue authorises, payment by payment, through ROS: notify the contract, notify the payment, receive the deduction authorisation.
- Zirko Redaktion8 min read
Safe Pass: the card the law puts on the contractor
Regulation 25 of the Construction Regulations 2013 does not say a worker must hold a Safe Pass card. It says every contractor must ensure each person under his control holds one.
Zirko Redaktion9 min read13.5 or 23 per cent? The two-thirds rule decides Irish jobs
Construction services carry the reduced rate. But if the materials cost more than two thirds of the price you charge, Revenue applies the rate of the goods to the whole job.
- Zirko Redaktion9 min read
VAT reverse charge in construction: the invoice with no VAT on it
Where RCT applies, VAT does not travel with the payment. Section 16(3) of the VAT Consolidation Act 2010 makes the principal contractor the accountable person.
