Ireland RCT and VAT

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Jan 14, 2019
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I have a query about a question I have come across in my studies regarding a subcontractor accounting for their VAT on sales. They have 0% vat rate on sales. They invoiced the principal contractor as follows
Total €1000
Less RCT 20%. €200
Balance due €800

Does the company include amount before or after rct in the vat return?
 

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