I am providing a domestic UK to UK service of transport of goods by road (perishables) I have been subcontracted by a freight agent in Dublin to collect from ABC business in Brighton and deliver to RRR Business in London.
Then billing customer in Dublin Ireland, this is not on the back of an import or export and as there are exceptions to the rules of services within transport road haulage I am frazzled as to do I charge my customer VAT ?
Under section 3, the place of supply for your services is where your customer is – i.e. Ireland. The example at the end of section 3.4 shows that this is still the case even when the whole of the journey is within the UK. The location of the journey is only significant where customers are not businesses.
Therefore you don’t need to charge UK VAT to your customer.
The service that you’re supplying isn’t covered by the list, because (presumably) your customer is VAT registered there, and no part of the journey is in Ireland. Your customer will pay your invoice (no VAT), and they will then be required to account for Irish VAT with the Irish Revenue.