European Communities (Value-Added Tax) Regulations 2009
Source: Iris Oifigiúl 2009-12-18 01683-01683

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paragraphs: (1) These Regulations may be cited as the European Communities (Value-Added Tax) Regulations 2009.
(2) These Regulations come into operation on 1 January 2010.
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paragraphs: The object of these Regulations is to amend the Value Added Tax Act 1972 (No. 22 of 1972) so as to give effect to the following Directives of the European Parliament and of the Council:
(a) Council Directive 2006/112/EC providing for a common system of value added tax 5 ;
(b) Council Directive 2008/8/EC (amending Directive 2006/112/EC) as regards determining the place of supply of services for value added tax purposes 6 ;
(c) Council Directive 2008/9/EC laying down rules for the refund of value added tax (as provided for in Directive 2006/112/EC) to taxable persons not established in the Member State of refund but established in another Member State 7 ;
(d) Council Directive 2008/117/ EC (amending Directive 2006/112/EC) on the common system of value added tax to combat tax evasion connected with intra-Community transactions 8 .
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paragraphs: In these Regulations, “Principal Act” means the Value-Added Tax Act 1972 (No. 22 of 1972).
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paragraphs: Section 1 of the Principal Act is amended as follows:
(a) in subsection (1), by inserting the following definition after the definition of “business”:
“ ‘calendar quarter’ means the period of 3 months beginning with 1 January, 1 April, 1 July or 1 October in each calendar year;”;
(b) by deleting from subsection (1) the definition of “establishment”;
(c) by substituting the following definition for the definition of “flat-rate farmer” in subsection (1):
“ ‘flat-rate farmer’ means—
(a) a farmer who is not an accountable person, or
(b) a farmer who is an accountable person referred to in section 8(1A)(c) or (2)(b), or
(c) a person who, in accordance with section 8(3A), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of ‘farmer’ in section 8(9),
insofar as that farmer engages in the supply of agricultural produce or agricultural services within the State;”;
(d) in subsection (1), by substituting the following for the definition of “taxable person”:
“ ‘taxable person’ means a person who independently carries on a business in a place, either in the Community or elsewhere;”.
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paragraphs: The Principal Act is amended by substituting the following section for section 2:
“2. Except as expressly otherwise provided by this Act, a tax called value-added tax is, subject to and in accordance with this Act and the Regulations, chargeable, leviable and payable on the following transactions:
(a) the supply for consideration of goods by a taxable person acting in that capacity when the place of supply is the State;
(b) the importation of goods into the State;
(c) the supply for consideration of services by a taxable person acting in that capacity when the place of supply is the State;
(d) the intra-Community acquisition for consideration by an accountable person of goods (other than new means of transport) when the acquisition is made within the State;
(e) the intra-Community acquisition for consideration of new means of transport when the acquisition is made within the State.”.
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paragraphs: Section 4B of the Principal Act (inserted by section 88 of the Finance Act 2008 ) is amended by substituting the following subsection for subsection (5):
“(5) If a taxable person who carries on a business in the State supplies immovable goods to another taxable person who carries on a business in the State in circumstances where that supply would otherwise be exempted because of subsection (2) of this section, or section 4C(2) or (6)(b), then, despite those provisions, tax is chargeable on that supply, but only if the supplier and the taxable person to whom the supply is made have, no later than the 15th day of the month after the month during which the supply occurred, entered into an agreement to opt to have tax chargeable on that supply.”.
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paragraphs: Section 5 of the Principal Act is amended as follows:
(a) by deleting subsection (3A);
(b) by substituting the following subsections for subsections (5) and (6):
“(5) The following rules apply to determine the place where, for the purposes of this Act, services are supplied:
(a) except as provided by paragraphs (c), (d), (g), (i), (j) and (k), the place of supply of services to a taxable person (in the person’s capacity as such) is—
(i) the place where the person’s business is established, or
(ii) if the services are supplied to a fixed establishment of the person located in a place other than the place where the business is established — the place where the fixed establishment is located, or
(iii) if there is no such place of business or fixed establishment — the place where the permanent address or usual place of residence of the taxable person who receives the services is located;
(b) except as provided by paragraphs (c) to (n), the place of supply of services to a non-taxable person is—
(i) the place where the supplier’s business is established, or
(ii) if the services are supplied from a fixed establishment of the supplier located at a place other than the place where the supplier’s business is established — the place where the fixed establishment is located, or
(iii) if there is no such place of business or fixed establishment — the place where the permanent address or usual place of residence of the supplier is located;
(c) if the supply of services is connected with immovable goods, or is the grant of a right to use those goods — the place where those goods are located;
(d) if the supply of services is the provision of passenger transport—the place or the respective places where the transport takes place;
(e) if the supply of services is the provision of the transport of goods to a non-taxable person and is not an intra-Community transport of goods — the place or places where the transport takes place;
(f) if the supply of services is the provision of intra-Community transport of goods to a non-taxable person — the place of departure of those goods (being the place where the transport of the goods actually begins) irrespective of the distance covered by the means of transport in order to reach the place where the goods are located;
(g) if the supply of services, and of any ancillary services, is connected with cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions and the supply of services of the organisers of such activities) — the place where those activities are physically carried out;
(h) if the supply of services consists of —
(i) ancillary transport activities, such as loading, unloading and handling goods, or
(ii) carrying out valuations of, or work on, movable goods, or
(iii) contract work,
and is to a non-taxable person — the place where the services are physically carried out;
(i) if the supply of services is the provision of restaurant or catering services (other than those mentioned in paragraph (j)) — the place where those services are physically carried out;