Oireachtas Joint and Select Committees

Thursday, 9 May 2013

Public Accounts Committee

2011 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 11: VAT on Intra-Community Trade

11:20 am

Photo of John McGuinnessJohn McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I would like a note on this because I would like to see how it is done. How does a supplier selling a product to the market within Europe become liable for VAT? If the same product goes to the USA, what is the rule on VAT? If a product is sold and sent abroad to Europe or America, and comes back to Ireland for repair, what is the VAT rule?

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