Services received from abroad (excluding construction services)
Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on services received from outside the State. The school should pay the invoice including the VAT to the supplier.
Non-resident subcontractors providing construction services
Where a subcontractor who is not resident in the state provides construction services, these services are subject to Relevant Contract Tax (RCT) rules. VAT is due on this supply, even where the subcontractor does not provide an Irish VAT number. Where the invoice for construction operations that is subject to RCT is presented to a school, and the invoice shows a charge to foreign VAT, the foreign VAT should not be paid. The school should calculate the Irish VAT due at 13.5% on the VAT exclusive amount shown on the invoice and show this amount on their VAT return.