Seller in Ireland, customer in Ireland, electronically supplied service. Answers below are live responses from a working API, not written from memory.
Charge domestic IE VAT at 23%.
Charge domestic IE VAT at 23%.
For digital goods sold to EU consumers the place of supply is where the customer belongs, so the customer's national rate applies and it is reported through the One-Stop Shop. Applying the seller's own rate is the single most common mistake in hand-rolled checkouts.
Domestic supply — VAT of the supplier's country applies (Directive 2006/112/EC).
| Case | Charge VAT? | Rate | Mechanism |
|---|---|---|---|
| Consumer (B2C) | Yes | 23% | standard |
| Business with VAT ID (B2B) | Yes | 23% | standard |
| Standard digital rate in Ireland | 23% (VAT) | ||
curl "https://checkout-tax-api.pages.dev/decide?seller_country=IE&buyer_country=IE&product_type=digital"Free, no key. A valid VAT number in buyer_vat_id flips it to reverse charge.
The decision above — place of supply, reverse charge, out of scope, and the invoice wording for each — is about 30 branches once you cover the EU, UK, US, Canada and Australia. It also ships as a one-time $49 self-host kit, which is off sale for the moment — a packaging fault broke its install step, and rather than take money for something that fails on the first command I have pulled the buy link until the corrected build is listed. Email craniusmaximusllc@gmail.com if you want it now and I will send it. The hosted API is free either way.