VAT is charged on the total consideration which the supplier become entitled to receive in relation to the goods or services supplied. The gross consideration (i.e., the taxable amount) includes all commissions, costs, charges and taxes (apart from VAT) in respect of the supply (ss 36-43).

Cash receipts basis

A  taxable person may account for VAT on the cash receipts basis (s 80) if his turnover:

(a) derives as to 90% or more from sales to unregistered persons, and

(b) is less than €1,250,000 in any continuous 12 month period (effective 1 May 2013).