Cross‑Border Contracts: PAYE, VAT & PE Explained for Irish Contractors (UK/EU)

Signing with an overseas MNC? Great. Now make sure the structure won’t surprise you at tax time.

PAYE & Withholding

• Confirm whether the client must operate withholding/PAYE; add language in the contract to clarify.
• If you travel, track days in each country and keep timesheet evidence.

VAT & Place‑of‑Supply

• Most B2B services follow the customer location (reverse charge), but document your position.
• Mixed‑location services? Split by work packages and apply the correct rule per package.

Permanent Establishment (PE)

• A fixed place of business abroad may create a taxable presence. Limit decision‑making overseas and use home‑base tools.
• Consider social security coordination (A1) if you work in two or more states.

We bolt on a Cross‑Border Landing Pack for contractors entering UK/EU projects, integrated with our core compliance service.

Request the Cross‑Border checklist with your next intake slot.