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University College Dublin is required to self-account for VAT on all inter-community purchases of goods and services and on all world-wide purchases of services. This means that UCD must self-account for VAT at the appropriate rate (23%, 13.5% or 9%) on invoices received from EU suppliers and pay this VAT over to Irish Revenue. This self-accounted VAT is a non-recoverable additional cost. Invoices from businesses based in EU countries such as France and Germany and all other EU member- states should be received without any VAT charge but UCD has to self-account for VAT at the appropriate rate on the transaction.

VAT on goods purchased outside the EU (i.e. U.S.A., Australia,) is collected by Revenue at point-of-entry to the state, i.e. it must be pre-paid before the goods are permitted to pass through customs. Goods coming from these non-EU states will normally be cleared through customs by a freight company.

Except on certain vatable research accounts, the University cannot recover the cost of VAT on purchases. 


 PSWT (Professional Services Withholding Tax) 

Payments for professional services such as consultancy, legal, medical, engineering, architectural are subject to Professional Services Withholding Tax.  UCD is required to deduct Withholding Tax at 20% from all payments of professional services.  The PSWT we deduct is remitted to Revenue every month.
Revenue brought in a new online ePSWT system, starting from 1st July 2021.  From this date relevant Irish suppliers are no longer issued with a printed F45 in respect of  PSWT Tax deducted, but instead can access their certificate (called a Payment Notification Acknowledgement) on ROS.  Non Resident suppliers who do not have access to ROS will have their Payment Notification Acknowledgement posted out.  Non Residents must claim a refund of tax deducted from Revenue as before.

UCD Finance Office

1st Floor Tierney Building University College Dublin Belfield Dublin 4 Ireland
T: +353 1 716 7777