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Place and time of supplies of goods and services

The supply of any goods is treated as made in the Republic if the goods are in the Republic. The supply of any services is treated as made in the Republic if the person supplying them is in the Republic.
As an exception, the legislation provides that the supply of certain services should be treated as taxable even if made by a person who is in another country and received by a registered person who is in the Republic.
A supply of goods is treated as taking place at the time of the removal of the goods or at the time when the goods are made available to the person to whom they are supplied. A supply of services is treated as taking place at the time when the services are performed.
As an exception to the above, if an invoice is issued or a payment is received before or an invoice is issued within 14 days after the removal of the goods and the performance of services, the supply of goods or services is treated as taking place at the time the invoice is issued or the payment is received.




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