The VAT registration number of the University is IE6609370G. As a general rule, UL cannot recover VAT incurred on expenditure and the VAT component of purchase invoices represents a cost to UL.
When purchasing goods or services from foreign based suppliers within the European Union UL should provide its VAT number (automatically included on all UL Purchase Orders) to the supplier who should supply good on a VAT exclusive basis. UL then self-accounts for the VAT cost on a reverse charge basis and pays the VAT to the Irish Revenue. VAT codes based on the applicable vat rate on the goods or service E0, E1 (13.5%), E2 (21%) or E3 (9%) should be used when raising a purchase requisition online on Agresso.
When purchasing goods from outside the European Union the supplier should invoice on a VAT exclusive basis and vat is collected at the point of entry. In many cases this will be paid by the freight company shipping the goods and invoices to UL.
When acquiring services from outside the EU (e.g. Patent advice from a US attorney, agent commissions) the supplier should invoice on a VAT exclusive bases and UL self-account for vat on a reverse charge basis and pay the VAT to the Irish Revenue. In such circumstances VAT codes O1 (13.5%) and O2 (21%) should be used when raising a purchase requisition online on Agresso.
Guidance on the applicable/correct VAT rate is available on the Revenue website.
Recoverable VAT – a small number of research projects (e.g. commercially funded research) are liable to VAT and in such circumstances the VAT maybe recovered. The cost centre will be flagged on Agresso as VAT recoverable by the research finance office on set up. Note the VAT codes that should be used for purchases from Irish suppliers where the VAT is recoverable are G0, G1 (13.5%) and G2 (21%), in the cash of EU based suppliers U0, U1 (13.5%) or U2 (21%).
Assistance is available from the staff in purchasing office, if required.