Ireland VAT Report: Return of Trading Details

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Return of Trading Details report. If you are using the Tax Reports (International) page, see What goes into each box – Ireland Return of Trading Details.

With Tax Reporting Framework, you can generate the Ireland supplementary VAT report, Return of Trading Details. To generate a report, see Generating Localized Country Tax Reports.

Return of Trading Details report supports Multi-Book Accounting. For more information, see Multi-Book Accounting.

Ireland Return of Trading Details report supports OSS (One Stop Shop) transactions. For more information, see One Stop Shop.

The following tables describe the reported values on the Return of Trading Details report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

Important:

Tax code IE_NL is an exempt code and is included in the Exempt report boxes. For trade that should be classified as "Not liable for Irish VAT” and be excluded from the report you must create a custom tax code.

Note:

5.4% Flat Rate tax code is not directly supplied by NetSuite. If needed, you can create a custom code. For more information, see Creating Tax Codes - Other Nexuses.

Goods and/or Services
Acquisitions from the European Union and Non-European Union
Goods and Services for Resale (Irish or intra EU acquisitions, Postponed Accounting & Non-EU imports)
Other Deductible Goods & Services (Irish or intra-EU acquisitions, Postponed Accounting & imports)

Goods and/or Services

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types
E3	Exempt	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_NL	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_NL	Domestic Sales
		Sales Journals		IE_NL
D4	0% Exp	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_ZR	Exports	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_RCS	Intra-Community Sales OSS (One Stop Shop) transactions
		Billable Expenses	Cash Sale Invoice	IE_ZR	Exports
		Sales	Invoice Cash Sale Credit Memo Cash Refund	IE_RCS	Intra-Community Sales	Goods Services
D1	0% Home	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_ZR	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_ZR	Domestic Sales
		Sales Journals		IE_ZR
C5	4.8%	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_SSRR	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_SSRR	Domestic Sales
		Sales Journals		IE_SSRR
BC5	9%	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_SRR	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_SRR	Domestic Sales
		Sales Journals		IE_SRR
AC5	13.5%	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_RR	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_RR	Domestic Sales
		Sales Journals		IE_RR
B5	5.4%	(Custom) Note: Not directly supplied by NetSuite. If needed, you can create a custom code. For more information, see Creating Tax Codes - Other Nexuses.
P1	Std Rate	Sales	Cash Refund Cash Sale Credit Memo Invoice	IE_SR	Domestic Sales	Goods Services
		Billable Expenses	Cash Sale Invoice	IE_SR	Domestic Sales
		Sales Journals		IE_SR
Z1	Total	(Autogenerated)

Acquisitions from the European Union and Non-European Union

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types
E4	Exempt	Purchases	Bill Bill Credit	IE_NL	Intra-Community Purchases Imports	Goods Services
		Expenses	Bill Bill Credit Expense Report	IE_NL	Intra-Community Purchases Imports
		Purchases Journals		IE_NL
D2	0% Home	Purchases	Bill Bill Credit	IE_ZR	Intra-Community Purchases Imports	Goods Services
		Expenses	Expense Report Bill Bill Credit	IE_ZR	Intra-Community Purchases Imports
		Purchases Journals		IE_ZR
C6	4.8%	Purchases	Bill Bill Credit	IE_SSRR_RC	Intra-Community Purchases Imports	Goods Services
		Expenses	Expense Report Bill Bill Credit	IE_SSRR_RC	Intra-Community Purchases Imports
		Purchases Journals		IE_SSRR_RC
BC6	9%	Purchases	Bill Bill Credit	IE_SRR_RC	Intra-Community Purchases Imports	Goods Services
		Expenses	Expense Report Bill Bill Credit	IE_SRR_RC	Intra-Community Purchases Imports
		Purchases Journals		IE_SRR_RC
AC6	13.5%	Purchases	Bill Bill Credit	IE_RR_RC	Intra-Community Purchases Imports	Goods Services
		Expenses	Expense Report Bill Bill Credit	IE_RR_RC	Intra-Community Purchases Imports
		Purchases Journals		IE_RR_RC
B6	5.4%	(Custom) Note: Not directly supplied by NetSuite. If needed, you can create a custom code. For more information, see Creating Tax Codes - Other Nexuses.
P2	Std Rate	Purchases	Bill Bill Credit	IE_SR_RC	Intra-Community Purchases Imports	Goods Services
		Expenses	Expense Report Bill Bill Credit	IE_SR_RC	Intra-Community Purchases Imports
		Purchases Journals		IE_SR_RC
Z2	Total	(Autogenerated)
PA2	Postponed accounting	Purchases	Bill Bill Credit	IE_SSRR_RC IE_SRR_RC IE_RR_RC IE_SR_RC	Imports	Goods

Goods and Services for Resale (Irish or intra EU acquisitions, Postponed Accounting & Non-EU imports)

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category
E5	Exempt	Purchases	Bill Bill Credit	IE_NL	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE - Resale
		Expenses	Expense Report Bill Bill Credit	IE_NL	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchases Journals		IE_NL			IE - Resale
J1	0% Home	Purchases	Bill Bill Credit	IE_ZR	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE - Resale
		Expenses	Bill Bill Credit Expense Report	IE_ZR	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchases Journals		IE_ZR			IE - Resale
H5	4.8%	Purchases	Bill Bill Credit	IE_SSRR IE_SSRR_RC	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE - Resale
		Expenses	Bill Bill Credit Expense Report	IE_SSRR IE_SSRR_RC	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchases Journals		IE_SSRR IE_SSRR_RC			IE - Resale
BH5	9%	Purchases	Bill Bill Credit	IE_SRR IE_SRR_RC	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE - Resale
		Expenses	Bill Bill Credit Expense Report	IE_SRR IE_SRR_RC	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchases Journals		IE_SRR IE_SSRR_RC			IE - Resale
AH5	13.5%	Purchases	Bill Bill Credit	IE_RR IE_RR_RC	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE - Resale
		Expenses	Bill Bill Credit Expense Report	IE_RR IE_RR_RC	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchase Journals		IE_RR IE_RR_RC			IE - Resale
G5	5.4%	(Custom) Note: Not directly supplied by NetSuite. If needed, you can create a custom code. For more information, see Creating Tax Codes - Other Nexuses.					IE - Resale
R1	Std Rate	Purchases	Bill Bill Credit	IE_SR IE_SR_RC	Domestic Purchases Intra-Community Purchases Import	Goods Services	IE – Resale
		Expenses	Expense Report Bill Bill Credit	IE_SR IE_SR_RC	Domestic Purchases Intra-Community Purchases Import		IE - Resale
		Purchases Journals		IE_SR IE_SR_RC			IE - Resale
Z3	Total	(Autogenerated)					IE - Resale
PA3	Postponed accounting	Purchases	Bill Bill Credit	IE_SSRR_RC IE_SRR_RC IE_RR_RC IE_SR_RC	Imports	Goods	IE - Resale

Other Deductible Goods & Services (Irish or intra-EU acquisitions, Postponed Accounting & imports)

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category
E6	Exempt	Purchases	Bill Bill Credit	IE_NL	Domestic Purchases Intra-Community Purchases Imports	Goods Services	None
		Expenses	Bill Bill Credit Expense Report	IE_NL	Domestic Purchases Intra-Community Purchases Imports		None
		Purchases Journals		IE_NL			None
J2	0% Home	Purchases	Bill Bill Credit	IE_ZR	Domestic Purchases Intra-Community Purchases Imports	Goods Services	None
		Expenses	Expense Report Bill Bill Credit	IE_ZR	Domestic Purchases Intra-Community Purchases Imports		None
		Purchases Journals		IE_ZR			None
H6	4.8%	Purchases	Bill Bill Credit	IE_SSRR IE_SSRR_RC	Domestic Purchases Intra-Community Purchases Imports	Goods Services	None
		Expenses	Bill Bill Credit Expense Report	IE_SSRR IE_SSRR_RC	Domestic Purchases Intra-Community Purchases Imports		None
		Purchases Journals		IE_SSRR IE_SSRR_RC			None
BH6	9%	Purchases	Bill Bill Credit	IE_SRR IE_SRR_RC	Domestic Purchases Intra-Community purchases Imports	Goods Services	None
		Expenses	Expense Report Bill Bill Credit	IE_SRR IE_SRR_RC	Domestic Purchases Intra-Community Purchases Imports		None
		Purchases Journals		IE_SRR IE_SRR_RC			None
AH6	13.5%	Purchases	Bill Bill Credit	IE_RR IE_RR_RC	Domestic Purchases Intra-Community Purchases Imports	Goods Services	None
		Expenses	Bill Bill Credit Expense Report	IE_RR IE_RR_RC	Domestic Purchases Intra-Community Purchases Imports		None
		Purchase Journals		IE_RR IE_RR_RC			None
G6	5.4%	(Custom) Note: Not directly supplied by NetSuite. If needed, you can create a custom code. For more information, see Creating Tax Codes - Other Nexuses.					None
R2	Std Rate	Purchases	Bill Bill Credit	IE_SR IE_SR_RC	Domestic Purchases Intra-Community Purchases Imports	Goods Services	None
		Expenses	Expense Report Bill Bill Credit	IE_SR IE_SR_RC	Domestic Purchases Intra-Community Purchases Imports		None
		Purchases Journals		IE_SR IE_SR_RC			None
Z5	Total	(Autogenerated)					None
PA4	Postponed accounting	Purchases	Bill Bill Credit	IE_SSRR_RC IE_SRR_RC IE_RR_RC IE_SR_RC	Imports	Goods	None

To export the report in PDF or XLS format, see Exporting a Country Tax Report.

For more information about the reporting features of Tax Reporting Framework, see Tax Reporting Framework.

Goods and/or Services

Acquisitions from the European Union and Non-European Union

Goods and Services for Resale (Irish or intra EU acquisitions, Postponed Accounting & Non-EU imports)

Other Deductible Goods & Services (Irish or intra-EU acquisitions, Postponed Accounting & imports)

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