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Readers’ forum: Will container business need to register for Irish VAT?

03 February 2025
Issue: 4971 / Categories: Forum & Feedback , Europe , International , VAT
Expanding business to Ireland

One of my clients trades in containers either leasing them out on a long-term basis to business customers throughout the UK; renting them out to businesses on a short term basis; in some cases they buy and sell containers.

The directors are keen to expand the business into Ireland and have been advised that if they just rent out or lease the containers to Irish businesses they will not need to register for Irish VAT but they must register if they buy and sell them there. This seems a bit strange surely there will be Irish VAT payable for any supplies made in Ireland? And how will my client claim VAT on the purchase of the containers which will be subject to Irish VAT when they are purchased from suppliers based there or imported from the UK?

As a separate question if my client...

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