People with vacant land or buildings sometimes make them available for sales or auctions and similar events. Owners of premises may also provide them for concerts or other entertainments. These owners need to comply with certain VAT rules where
there are mobile traders not established in Ireland e.g. from Northern Ireland and they will trade for less than 28 days at the venue
Where VAT on an activity is due in the place where it is performed. For example, if a venue owner allows a British promoter to run a concert at his premises, the VAT is due in Ireland.
The premises owner notify Revenue 14 days in advance of the event or trading activity.
If they do not, Revenue may make them jointly liable with the trader or promoter for any VAT due. If the promoter fails to pay the provider will have to foot the bill