VAT Exemption Policy for EU Businesses

EU VAT-registered businesses may be eligible for zero-rated (VAT-exempt) purchases on boomerang.ie under the rules for intra-EU B2B supply.
To qualify, all conditions below must be met.

Eligibility Requirements

• A valid EU VAT registration number must be entered at checkout.
• The VAT number must match the business name and address provided.
• The delivery address must be outside Ireland and must relate to the VAT-registered business.
• Our system must verify the VAT number through the EU VIES database.
• Billing and shipping countries must be consistent with an intra-EU B2B transaction.

If any details fail validation, VAT will be added automatically.

Delivery & Address Rules

To apply zero-rate VAT, the delivery address must meet specific conditions:

1. Delivery outside Ireland

• VAT exemption applies only when the order ships to another EU Member State.
• Orders delivered within Ireland are not eligible, regardless of VAT registration status.

2. Freight Forwarders & Third-Party Warehouses

Zero-rating may apply only if:

• The freight forwarder or warehouse is located in another EU Member State, and
• The customer provides documentation proving that the final delivery is part of an intra-EU supply.

If this cannot be confirmed, VAT will be charged.

3. Mismatched Billing & Shipping Details

If the VAT-registered country, billing country, and shipping country do not logically match an intra-EU supply, the system will block VAT exemption.

Manual Review & Exceptions

If your order cannot be validated automatically:

• VAT will be applied at checkout by default.
• Customers who believe their purchase should qualify must contact Boomerang before placing the order.
• We may request additional documentation, such as:Proof of business activityConfirmation of intra-EU transportUpdated VAT registration details

Boomerang reserves the right to decline VAT-exempt treatment if information is incomplete, inconsistent, or unverifiable.

Customer Responsibilities

Customers are responsible for:

• Providing accurate VAT information
• Ensuring compliance with VAT rules in their own Member State
• Keeping records required for intra-EU acquisitions
• Notifying us of any errors or changes before the order ships

Any misuse of VAT numbers or false declarations may result in VAT charges, order cancellation, or reporting to authorities if required by law.

Boomerang’s Disclaimer

• VAT exemption is granted only when all EU legal requirements are fully met.
• Boomerang is not liable for penalties, assessments, or tax issues arising from incorrect or fraudulent customer information.
• We reserve the right to modify this policy if EU VAT regulations change or if our validation systems require updates.