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Value Added Tax(VAT)


What is the University's VAT No?

The University is registered for VAT, Registration No. IE 6609370 G

Value Added Tax (VAT) rates must appear on all Purchase Requisitions to assist the University in accounting for its VAT obligations. Irish rates apply on all goods and services received. The VAT rates are either: zero, 9%, 13.5% or 23% as appropriate. Particular information regarding rates is available on the Revenue Commission's website www.revenue.ie/en/tax/vat/rates/index.jsp

On Republic of Ireland Purchase Orders, VAT is paid directly to Supplier. On non-Republic of Ireland Purchase Orders, the University pays the VAT due directly to the Irish Government. Exceptions are where Goods/Services are delivered in another country e.g. Conferences, Courses when the VAT is paid to the Supplier.

For general information, refer to the Revenue website.

The correct VAT rate will depend on how and where the Supplier is registered for VAT. If the Supplier is registered for VAT, then the type of Goods/Services purchased will determine the rate of VAT due. 

Some Suppliers may not be registered for VAT so this rate would always be zero.
If a Supplier is not registered for Irish VAT then UL pays the VAT directly to the Irish Revenue.

That is correct, however, the University is still liable for VAT at the Irish Rate and this is paid directly to the Irish Revenue by the University.