European Union (Value-Added Tax) Regulations 2021.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: These Regulations may be cited as the European Union (Value-Added Tax) Regulations 2021.
num: 2
paragraphs: These Regulations come into operation on 1 July 2021.
num: 3
paragraphs: In these Regulations “Act of 2010” means the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010).
num: 4
paragraphs: Section 2 of the Act of 2010 is amended in subsection (1) by the insertion of the following definitions:
(a) the supply of goods is carried out for a taxable person, or for a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1) of the VAT Directive, or for any other non-taxable person, and
(b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;
(a) the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1), or for any other non-taxable person, and
(b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;”.
num: 5
paragraphs: Section 5(1) of the Act of 2010 is amended in paragraph (b) by the substitution of “sections 9, 10, 12, 15, 17(1), 94(3), 108C, 109A and 91J(10)” for “sections 9, 10, 12, 15, 17(1), 94(3), 108C and 109A”.
num: 6
paragraphs: Section 6(1) of the Act of 2010 is amended in paragraph (c)(i) by the substitution of “section 30(a) and (b)” for “section 30(1)(a)(i)”.
num: 7
paragraphs: The following section is substituted for section 30 of the Act of 2010:
“30. Notwithstanding section 29(1)(a) or (2), for the purposes of this Act, the place where goods are supplied shall be deemed to be—
(a) subject to section 35A, in the case of an intra-Community distance sale of goods, the place where the goods are located when the dispatch or transport of the goods to the customer ends,
(b) in the case of distance sales of goods imported from third territories or third countries into a Member State other than that in which the dispatch or transport of the goods to the customer ends, the place where the goods are located when the dispatch or transport of the goods to the customer ends;
(c) in the case of distance sales of goods imported from third territories or third countries into the Member State in which the dispatch or transport of the goods to the customer ends, that Member State, provided that the value-added tax on those goods is declared under the provisions implementing Section 4 of Chapter 6 of Title XII of the VAT Directive in that Member State.”.
num: 8
paragraphs: Section 32A of the Act of 2010 is amended by the insertion of the following subsection after subsection (3):
“(4) This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive.”.
num: 9
paragraphs: Section 33 of the Act of 2010 is amended by the deletion of subsection (4B).
num: 10
paragraphs: Section 34 of the Act of 2010 is amended -
(a) in paragraph (kc), by the substitution of “subject to section 35A” for “subject to paragraph (kd),”, and
(b) by the deletion of paragraph (kd).
num: 11
paragraphs: Part 4 of the Act of 2010 is amended by the insertion of the following Chapter after section 35:
35A. (1) Subject to subsection (3), sections 30(a) and 34(kc) shall not apply to—
(a) intra-Community distance sales of goods, or
(b) supplies of telecommunications services, radio or television broadcasting services or electronically supplied services,
(i) the taxable person is established or, in the absence of an establishment, has his or her permanent address or usually resides in the State only,
(ii) the goods referred to in paragraph (a) are dispatched or transported to a Member State other than the State, or services referred to in paragraph (b) are supplied to a non-taxable person who is established, has his or her permanent address or usually resides in a Member State other than the State, and
(iii) the total value of the supplies, exclusive of value-added tax, of goods referred to in paragraph (a) and services referred to in paragraph (b) does not in the current calendar year, and did not in the previous calendar year, exceed €10,000.
(2) Subject to subsections (3) and (4), where subsection (1) applies—
(a) section 29(1)(a) shall apply to intra-Community distances sales of goods, and
(b) section 34(b) shall apply to the supply of telecommunications services, radio or television broadcasting services or electronically supplied services.
(3) Where, during a calendar year, the threshold referred to in subsection (1)(iii) is exceeded, sections 30(a) and 34(kc) shall apply from the date on which that threshold is exceeded.
(4) (a) A taxable person in respect of whom subsection (1) applies may opt for the place of supply of the supplies of goods referred to in subsection (1)(a) and services referred to in subsection (1)(b) to be determined in accordance with sections 30(a) and 34(kc).
(b) Where a taxable person exercises the option provided for in paragraph (a), that option shall apply for a period of not less than 2 calendar years from the date on which the option is exercised.”.
num: 12
paragraphs: Section 66(1) of the Act of 2010 is amended in paragraph (a) by the substitution of the following subparagraph for subparagraph (ii):
“(ii) who supplies goods to a person the supply of which goods is deemed, by virtue of section 30, to have taken place in another Member State, except where the Union scheme within the meaning of section 91A is used,”.
num: 13
paragraphs: Section 74(1) of the Act of 2010 is amended -
(a) in paragraph (c), by the deletion of “and” after “those supplies,”, and
(b) by the insertion of the following paragraph after paragraph (c):
“(ca) in the case of a supply of goods in accordance with section 91G, at the time payment for the goods has been accepted, and”.
num: 14
paragraphs: Section 76(1) of the Act of 2010 is amended by the substitution of “and sections 91C(3), 91E(3) and 91K(3)” for “and sections 91C(3) and 91E(3)”.
num: 15
paragraphs: Part 10 of the Act of 2010 is amended by the substitution of the following title for the title to Chapter 2:
num: 16
paragraphs: Section 91A of the Act of 2010 is amended -
(a) by the substitution of the following definition for the definition of “Implementing Regulation”:
“ ‘Implementing Regulation’ means Council Implementing Regulation (EU) 282/2011 of 15 March 20117 (as amended by Council Regulation (EU) 967/2012 of 9 October 20128 , Council Regulation (EU) 2019/2026 of 21 November 20199 and Council Regulation (EU) 2020/1112 of 20 July 202010 );”,
(b) by the substitution of the following definition for the definition of “Member State of consumption”:
“ ‘Member State of consumption’ means—
(a) in the case of the non-Union scheme, the Member State in which the supply of scheme services is deemed to take place according to Chapter 3 of Title V of the VAT Directive, and
(b) in the case of the Union scheme—
(i) in respect of the supply of scheme services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V of the VAT Directive,
(ii) in respect of the intra-Community distance sales of goods, the Member State where the dispatch or transport to the consumer ends, and
(iii) in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State;”,
(c) by the substitution of the following definition for the definition of “Member State of identification”:
“ ‘Member State of identification’ means—
(a) in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme, and
(b) in the case of the Union scheme—
(i) the Member State in which the taxable person has established his or her business,
(ii) where the taxable person has not established his or her business in the Community, but has a fixed establishment in the Community, the Member State in which he or she has that fixed establishment,
(iii) where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, the Member State in which the dispatch or transport of the goods begins,
(iv) where the taxable person has not established his or her business in the Community, and has more than one fixed establishment in the Community, the Member State in which he or she has a fixed establishment and which he or she has chosen to be the Member State of identification for the purposes of the Union scheme, or
(v) where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, and there is more than one Member State in which the dispatch or transport of the goods begins, the Member State in which the dispatch or transport of the goods begins which he or she has chosen to be the Member State of identification for the purposes of the Union scheme.”,
(d) by the substitution of the following definition for the definition of “non-Union scheme”:
“‘non-Union scheme’ means the scheme for scheme services supplied by a taxable person whose business is not established in the Community, and who has no fixed establishment in the Community;”,
(e) by the substitution of the following definition for the definition of “scheme services”:
“ ‘scheme services’ means services supplied to non-taxable persons within the Community;”,
(f) by the substitution of the following definition for the definition of “Union scheme”:
“ ‘Union scheme’ means the scheme for—
(a) scheme services, supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption,
(b) intra-Community distance sales of goods, and
(c) qualifying domestic supplies of goods;”,
(g) by the substitution of the following definition for the definition of “VAT return”:
“ ‘VAT return’ means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of the following supplies within the scope of the Union or non-Union scheme, as the case may be, made during a calendar quarter:
(a) supplies of scheme services;
(b) intra-Community distance sales of goods;
(c) qualifying domestic supplies of goods.”,
and
(h) by the insertion of the following definitions:
“ ‘import scheme’ means the scheme for the payment of value-added tax provided for in sections 91I to 91K;
‘intrinsic value’ has the same meaning as it has in Article 1(48) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 201511 ;
‘qualifying domestic supplies of goods’ means supplies of goods facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means in accordance with Article 14a(2) of the VAT Directive where the dispatch or transport of those goods begins and ends in the same Member State;
‘taxable person not established within the Community’ means a taxable person who has not established his or her business in the Community and who has no fixed establishment there;
‘taxable person not established in the Member State of consumption’ means a taxable person who has established his or her business in the Community or who has a fixed establishment there but who has not established his or her business, and has no fixed establishment, within the territory of the Member State of consumption;”.
num: 17
paragraphs: Section 91B of the Act of 2010 is amended –
(a) in subsection (1)(b)(i), by the deletion of “or the Union Scheme”,
(b) in subsection (7)(a) -
(i) by the substitution of “by the end of the month” for “within 20 days”, and
(ii) in subparagraph (ii)(I), by the substitution of “Chapters 3 and 4 of Part 4” for “section 34(kc)”,
(c) by the insertion of the following subsection after subsection (10):
“(10A) Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme.”,
and
(d) by the substitution of the following subsection for subsection (11):
“(11) (a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return submitted by electronic means within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).
(b) The correction to the VAT return referred to in paragraph (a) shall contain—
(i) the Member State of consumption to which the scheme services are supplied,
(ii) the calendar quarter to which the correction relates, and
(iii) the amount of value-added tax for which any corrections are required.”.
num: 18
paragraphs: Section 91C of the Act of 2010 is amended –
(a) in subsection (1), by the substitution of “in accordance with Chapter 3 of Part 4” for “in accordance with section 34(kc)”,
(b) in subsection (3) -
(i) by the substitution of “by the end of the month” for “on or before the 20th day of the month”, and
(ii) by the substitution of the following subparagraph for subparagraph (i):
“(i) ‘by the end of the month’ were substituted for ‘within 9 days immediately after the 10th day of the month’,”,
(c) in subsection (4) –
(i) by the substitution of “by the end of the month” for “on or before the 20th day of the month”, and
(ii) by the substitution of the following subparagraph for subparagraph (i):
“(i) ‘by the end of the month’ were substituted for ‘within 9 days immediately after the 10th day of the month’,”,
and
(d) in subsection (6), by the substitution of the following subparagraph for subparagraph (b):
“(b) shall-
(i) be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86/560/EEC of 17 November 198612 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or
(ii) where that scheme participant is an accountable person other than in relation to supplies of scheme services, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.”.
num: 19
paragraphs: Section 91D of the Act of 2010 is amended -
(a) in subsection (1) -
(i) by the substitution of the following paragraph for paragraph (a):
“(a) A taxable person may opt to apply the Union scheme to his or her qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods, provided that the taxable person—
(i) makes or intends to make qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods in the course or furtherance of business,
(ii) has established his or her business in the State or, if he or she has not established his or her business in the Community, the taxable person has a fixed establishment in the State, or if he or she has not established his or her business in the Community and does not have a fixed establishment in the State, the taxable person supplies goods from the State and has indicated that he or she wishes to identify in the State for the purposes of the Scheme, and
(iii) has been assigned a registration number under section 65(2).”,
and
(ii) in paragraph (c)(i) by the deletion of “the non-Union scheme or”,
(b) in subsection (3), by the substitution of the following paragraph for paragraph (d):
“(d) the date of commencement of supplies made under the Union scheme;”,
(c) in subsection (4), by the insertion of the following paragraphs after paragraph (b):
“(c) Where the taxable person has not established his or her business in the Community and has more than one fixed establishment in the Community including a fixed establishment in the State, and has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.
(d) Where the taxable person has not established his or her business in the Community and has no fixed establishment therein, and there is more than one Member State in which the dispatch or transport of the goods begins, including the State, and the taxable person has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.”,
(d) by the substitution of the following subsection for subsection (7):
“(7) (a) Subject to paragraph (b), an identified person shall, by the end of the month immediately following the end of each calendar quarter—
(i) furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the Union scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (8), in respect of—
(I) qualifying supplies of scheme services,
(II) qualifying domestic supplies of goods, and
(III) intra-Community distance sales of goods,
made in the Community in that quarter,
and
(ii) remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that quarter in relation to—
(I) qualifying supplies of scheme services,
(II) qualifying domestic supplies of goods, and
(III) intra-Community distance sales of goods.
(b) Where an identified person has not made any such—
(i) qualifying supplies of scheme services,
(ii) qualifying domestic supplies of goods, or
(iii) intra-Community distance sales of goods,
during a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.”,
(e) by the substitution of the following subsection for subsection (8):
“(8) (a) The VAT return referred to in subsection (7) shall be made in euro and shall contain—
(i) the person’s identification number,
(ii) for each Member State where EU value-added tax has become due in respect of qualifying supplies of scheme services, qualifying domestic supplies of goods or intra-Community distance sales of goods—
(I) the total value, exclusive of EU value-added tax, of qualifying supplies of scheme services, qualifying domestic supplies of goods, or intra-Community distance sales of goods made during the calendar quarter,
(II) the amount of such value liable to EU value-added tax at the applicable rate or rates, and
(III) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,
and
(iii) the total EU value-added tax due, if any.
(b) Where a taxable person makes intra-Community distance sales of goods, other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, the VAT return referred to in subsection (7) shall also contain—
(i) the person’s identification number allocated by the Member State from which the goods are dispatched or transported,
(ii) for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, and for each Member State from which the goods are dispatched or transported—
(I) the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, made during the calendar quarter,
(II) the amount of such value liable to EU value-added tax at the applicable rate or rates, and
(III) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,
and
(iii) the total EU value-added tax due in each Member State from which the goods are dispatched or transported, if any.
(c) Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain—
(i) the person’s identification number allocated by the Member State from which the goods are dispatched or transported, if available,
(ii) for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods and qualifying domestic supplies of goods—
(I) the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods and qualifying domestic supplies of goods, made during the calendar quarter,
(II) the amount of such value liable to EU value-added tax at the applicable rate or rates, and
(III) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,
and
(iii) the total EU value-added tax due in each Member State from which the goods are dispatched or transported from, if any.
(d) Where a person supplying scheme services has one or more fixed establishments in the Community from which scheme services are provided, other than that in the Member State of identification, the VAT return referred to in subsection (7) shall also contain—
(i) the person’s identification number allocated by the Member State from which scheme services are provided, and,
(ii) for each Member State from which scheme services are provided, and for each Member State to which the scheme services are supplied—
(I) the total value, exclusive of EU value-added tax, of supplies of scheme services, made during the calendar quarter,
(II) the amount of such value liable to EU value-added tax at the applicable rate or rates, and
(III) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,
and
(iii) the total EU value-added tax due, if any.”,
and
(f) by the substitution of the following subsection for subsection (11):
“(11) (a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).
(b) The correction to the VAT return referred to in paragraph (a) shall contain—
(i) the Member State of consumption of the goods or services,
(ii) the calendar quarter to which the correction is made, and
(iii) the amount of value-added tax for which a correction is required.”.
num: 20
paragraphs: Section 91E of the Act of 2010 is amended -
(a) by the substitution of the following subsection for subsection (1):
“(1) A person who applies the Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, and who—
(a) supplies scheme services,
(b) makes intra-Community distance sales of goods, or
(c) makes qualifying domestic supplies of goods,
which are taxable in the State shall, in relation to those supplies or sales, be an accountable person for the purposes of this Act and, for the purposes of this section, shall be referred to as a ‘scheme participant’.”,
(b) by the substitution of the following subsection for subsection (2):
“(2) Notwithstanding subsection (3) of section 65, a scheme participant shall, in relation to—
(a) supplies of scheme services,
(b) intra-Community distance sales of goods, or
(c) qualifying domestic supplies of goods,
be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to those supplies or sales.”,
(c) in subsection (3) -
(i) by the substitution of “by the end of the month” for “on or before the 20th day of the month”,
(ii) by the substitution of “scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, taxable in the State,” for “scheme services taxable in the State”, and
(iii) by the substitution of the following subparagraph for subparagraph (i):
“(i) ‘by the end of the month’ were substituted for ‘within 9 days immediately after the 10th day of the month’,”,
(d) by the substitution of the following subsection for subsection (4):
“(4) A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that that tax payable relates to—
(a) supplies of scheme services,
(b) intra-Community distance sales of goods, or
(c) qualifying domestic supplies of goods,
taxable in the State, the tax payable shall be—
(i) treated as if it were tax payable in accordance with section 76, and
(ii) deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification,
and this Act shall apply to a scheme participant and have effect as if in section 76(1)—
(I) ‘by the end of the month’ were substituted for ‘within 9 days immediately after the 10th day of the month’,
(II) ‘a calendar quarter’ were substituted for ‘a taxable period’, and
(III) in paragraphs (a)(i) and (b) ‘that calendar quarter’ were substituted for ‘that taxable period’ in each place.”,
(e) by the substitution of the following subsection for subsection (6):
“(6) A scheme participant—
(a) shall not, in computing the amount of tax payable by him or her in respect of supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, be entitled to deduct any tax borne or paid in relation to those supplies or sales in the VAT return, but
(b) shall—
(i) be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or
(ii) where that scheme participant is an accountable person other than in relation to supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.”,
and
(f) by the substitution of the following subsection for subsection (7):
“(7) Notwithstanding section 84, a scheme participant who supplies scheme services, makes intra-Community distance sales of goods or makes qualifying domestic supplies of goods, which are taxable in the State, shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies or sales and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.”.
Amendment of section 91F of Act of 2010
num: 21
paragraphs: The following section is substituted for section 91F of the Act of 2010:
“91F. (1) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.
(2) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K.”.
num: 22
paragraphs: The following sections are inserted after section 91F of the Act of 2010:
(b) Where a taxable person facilitates (within the meaning aforesaid), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself or herself.
(2) Where a taxable person is deemed, by virtue of paragraph (a) or (b), as the case may be, of subsection (1), to have received and supplied goods, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.
(3) Where a taxable person is the deemed supplier of the goods concerned by virtue of paragraph (a) or (b), as the case may be, of subsection (1), such taxable person shall—
(a) keep records of all transactions which are facilitated (within the meaning of subsection (1) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(1) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,
(b) make such records available, by electronic means and on request, to the Revenue Commissioners, and
(c) make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable.
(4) A taxable person who facilitates (within the meaning of Article 54b of the Implementing Regulation) the supply of goods and services through the use of an electronic interface such as a marketplace, platform, portal or similar means to a non-taxable person within the Community in accordance with Title V of the VAT Directive where the taxable person is neither—
(a) presumed to be acting in his or her own name for the supply of services under Article 9a of the Implementing Regulation, nor
(b) deemed to have supplied the goods by virtue of paragraph (a) or (b), as the case may be, of subsection (1),shall—
(i) keep records of all transactions which are facilitated (within the meaning aforesaid) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(2) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,
(ii) make such records available, by electronic means and on request, to the Revenue Commissioners,
(iii) make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable, and
(iv) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
91H. (1) In this section “special arrangements for value-added tax on import” means the arrangements provided for in this section for the payment of value-added tax on import by the person presenting the goods to customs on behalf of the person to whom the goods are destined.
(2) Where—
(a) goods are imported into the State in a consignment with an intrinsic value which does not exceed €150,
(b) the goods referred to in paragraph (a) are not subject to duties of excise,
(c) the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and
(d) the dispatch or transport of the goods ends in the State,
(3) A person who wishes to apply the special arrangements for value-added tax on import shall—
(a) be subject to the conditions applicable for the deferment of payment of customs duty in accordance with Regulation (EU) No. 952/201313 of the European Parliament and of the Council, and
(b) complete and submit to the Revenue Commissioners such application form as may be provided by the Revenue Commissioners for the purpose of the application of the special arrangements.
(4) Where the person presenting the goods to customs decides to use the special arrangements for value-added tax on import—
(a) the person for whom the goods are destined shall be liable for the payment of value-added tax, and
(b) the person presenting the goods to customs shall—
(i) collect the value-added tax due from the person for whom the goods are destined,
(ii) take appropriate measures to ensure that the correct amount of value-added tax is paid by the person for whom the goods are destined, and
(iii) pay the value-added tax collected to the Revenue Commissioners.
(5) Where the person presenting the goods to customs uses the special arrangements for value-added tax on import, the value-added tax rate applicable to those goods is the value-added tax rate specified in section 46(1)(a).
(6) (a) Subject to paragraph (b), the person presenting the goods to customs shall, not later than the 15th day of the month immediately following the month of importation of the goods concerned—
(i) furnish by electronic means to the Revenue Commissioners a declaration in the form made available by the Commissioners for that purpose and prepared by the person concerned in accordance with, and containing such particulars as are specified in, subsection (7), in respect of value-added tax collected through the use of the special arrangements for value-added tax on import in the month of importation of the goods, and
(ii) remit to the Revenue Commissioners, at the same time as so furnishing the declaration referred to in subparagraph (i) into a bank account designated by them and denominated in euro, the amount of value-added tax (if any) so collected.
(b) Where the person presenting the goods to customs has not collected any value-added tax due on import through the use of the special arrangements for value-added tax on import during a month, he or she shall furnish a nil declaration to the Revenue Commissioners in respect of that month.
(7) The declaration referred to in subsection (6) shall contain the following particulars for the relevant month:
(a) the total value added tax collected during that month;
(b) the master reference number (within the meaning of Article 1(22) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 201514 ) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has been collected during the month;
(c) the master reference number (within the meaning aforesaid) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has not been collected during the month, and
(d) the master reference number (within the meaning aforesaid) of—
(i) relevant declarations submitted for customs purposes which have been invalidated, and
(ii) the original corresponding declaration submitted for customs purposes.
(8) A person using the special arrangements for value-added tax on import shall—
(a) keep records of all transactions covered by those arrangements and those records shall be sufficiently detailed to verify that the value-added tax paid is correct,
(b) make such records available, by electronic means and on request, to the Revenue Commissioners,
(c) notwithstanding section 84, retain such records for each such transaction until the expiry of a period of 3 years from 31 December of the year during which the transaction took place.
91I. (1) In this section and sections 91J and 91K—
(a) the Member State in which the taxable person has established his or her business,
(b) if the taxable person has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the import scheme,
(c) the Member State in which the taxable person chooses to register for the purposes of the import scheme, where that taxable person is not established within the Community,
(d) the Member State in which the intermediary has established his or her business, or
(e) if the intermediary has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the scheme;
(2) For the purposes of paragraphs (b) and (e) of the definition of ‘Member State of identification’ in subsection (1), where the taxable person or the intermediary has more than one fixed establishment in the Community, he or she shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the following two calendar years.
(3) Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150.
(4) The following taxable persons are permitted to use the import scheme where they are making distance sales of goods imported from third territories or third countries:
(a) any taxable person established in the Community;
(b) any taxable person whether or not established in the Community who is represented by an intermediary established in the Community;
(c) any taxable person established outside the Community in a state or territory with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU of 16 March 201015 and Regulation (EU) 904/2010 of 7 October 201016 and who is making distance sales of goods from that state or territory.
(5) Where a taxable person makes use of the import scheme, it shall apply to all of that taxable person’s distance sales of goods imported from third territories or third countries.
(6) Where a taxable person appoints an intermediary referred to in subsection (4)(b) for the purposes of the import scheme, the taxable person cannot appoint more than one intermediary at the same time.
(7) Where value-added tax is declared on distance sales of goods imported from third territories or third countries under the import scheme, the goods shall be regarded as having been supplied at the time when the payment has been accepted and the value-added tax shall become chargeable at the time of that supply.
91J. (1) A taxable person, or intermediary acting on behalf of a taxable person, who is identified in the State for the purposes of the import scheme, shall notify the Revenue Commissioners by electronic means when he or she commences or ceases his or her activity under the import scheme, or changes that activity in such a way that he or she no longer meets the conditions necessary for use of the import scheme.
(2) A taxable person, or where applicable, his or her intermediary, may not be registered in the State for the purposes of the import scheme if he or she—
(a) is already identified in another Member State for the purposes of this scheme, or
(b) is excluded from applying this scheme by Article 369r of the VAT Directive or Article 58 of the Implementing Regulation.
(3) The Revenue Commissioners shall establish and maintain a register (in this section referred to as the ‘import scheme identification register’) of persons who are identified in the State for the purposes of the import scheme.
(4) A taxable person who does not make use of an intermediary, shall provide the following information to the Revenue Commissioners before the person commences use of the import scheme:
(a) his or her name and postal address;
(b) his or her electronic addresses, including website addresses;
(c) his or her value-added tax identification number or national tax number.
(5) An intermediary shall provide the following information to the Revenue Commissioners before the intermediary commences use of the import scheme on behalf of a taxable person:
(a) his or her name and postal address;
(b) his or her electronic addresses, including website addresses;
(c) his or her value-added tax identification number identification number.
(6) An intermediary shall also provide the following information to the Revenue Commissioners in respect of each taxable person that he or she represents before such taxable person commences use of the import scheme:
(a) the person’s name and postal address;
(b) the person’s electronic addresses, including website addresses;
(c) the person’s value-added tax identification number or national tax number;
(d) the person’s identification number allocated in accordance with subsection (8)(b)(iii).
(7) A taxable person or, where applicable, his or her intermediary, who registers for use of the import scheme in the State, shall notify the Revenue Commissioners of any changes in the information provided under subsection (4), (5) or (6), as the case may be.
(8) (a) Where a taxable person has provided the information required under subsection (4) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall—
(i) register the person in the import scheme identification register,
(ii) allocate to that person an identification number for the purposes of the import scheme, and
(iii) notify that person by electronic means of the identification number so allocated and the date from which registration takes effect.
(b) Where an intermediary has provided the information required under subsections (5) and (6), and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall—
(i) register the intermediary in the import scheme identification register,
(ii) allocate to the intermediary an identification number identifying the intermediary as an intermediary for the purpose of the import scheme,
(iii) allocate to the intermediary an identification number in respect of each taxable person in respect of whom the intermediary is appointed, and
(iv) notify the intermediary by electronic means of the identification numbers so allocated and the date from which the registration takes effect.
(c) The identification number allocated under paragraph (a) or (b) shall be used only for the purpose of the import scheme.
(9) (a) The Revenue Commissioners shall remove a taxable person not making use of an intermediary from the import scheme identification register where—
(i) the taxable person notifies the Revenue Commissioners that he or she no longer makes distance sales of goods imported from third territories or third countries,
(ii) the taxable person no longer meets the conditions necessary for use of the import scheme,
(iii) the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or
(iv) it may otherwise be assumed by the Revenue Commissioners that the taxable person’s taxable activities of distance sales of goods imported from third territories or third countries have ceased.
(b) The Revenue Commissioners shall remove an intermediary from the import scheme identification register where the intermediary—
(i) has not acted as an intermediary on behalf of a taxable person making use of the import scheme for a period of 2 consecutive calendar quarters,
(ii) no longer meets the conditions necessary for acting as an intermediary, or
(iii) has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme.
(c) The Revenue Commissioners shall remove a taxable person represented by an intermediary from the import scheme identification register where—
(i) the intermediary notifies the Revenue Commissioners that the taxable person no longer makes distance sales of goods imported from third territories or third countries,
(ii) the taxable person no longer meets the conditions necessary for use of the import scheme,
(iii) the intermediary notifies the Revenue Commissioners that he or she no longer represents the taxable person,
(iv) the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or
(v) it may otherwise be assumed by the Revenue Commissioners that the taxable activities of distance sales of goods imported from third territories or third countries of the taxable person have ceased.
(10) (a) Where it appears requisite to them to do so for the protection of the revenue, the Revenue Commissioners may, in the case where the taxable person concerned is established outside the Community and no legal instrument relating to mutual assistance similar in scope to that provided for in Council Directive 2010/24/EU of 16 March 201017 and Council Regulation (EU) 904/2010 of 7 October 201018 exists with the country in which that taxable person is established, serve on an intermediary and the taxable person by whom the intermediary is appointed a notice in writing in accordance with paragraph (c).
(b) An intermediary shall be jointly and severally liable with the taxable person by whom the intermediary is appointed for the tax due and payable on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary.
(c) A notice served under paragraph (a) shall—
(i) specify the date from which the notice shall have effect,
(ii) state that the intermediary shall, by virtue of this subsection, be jointly and severally liable with the taxable person specified in the notice for the payment of tax due and payable by that taxable person on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary, and
(iii) specify the taxable person with whom the intermediary is so jointly and severally liable.
(11) (a) Subject to paragraph (b), a taxable person or his or her intermediary shall by the end of the month immediately following the end of the period covered by the VAT return—
(i) furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the import scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (12), in respect of supplies under the import scheme made in the Community in that month, and
(ii) remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that month in relation to—
(I) distance sales of goods imported from third territories or third countries where the place of supply is the State determined in accordance with section 30, and
(II) distance sales of goods imported from third territories or third countries where the place of supply is a Member State (other than the State) determined in accordance with the provisions implementing Article 33 of the VAT Directive.
(b) Where a taxable person has not made any distance sales of goods imported from third territories or third countries during a month, he or she or his or her intermediary shall furnish a nil VAT return in respect of that month.
(12) The VAT return referred to in subsection (11) shall be made in euro and shall contain—
(a) the person’s identification number allocated under subsection (8),
(b) for each Member State where EU value-added tax has become due in respect of distance sales of goods imported from third territories or third countries—
(i) the total value, exclusive of EU value-added tax, of distance sales of goods imported from third territories or third countries made during the month,
(ii) the amount of such value liable to EU value-added tax at the applicable rate or rates, and
(iii) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,
and
(c) the total EU value-added tax due, if any.
(13) Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.
(14) (a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (11).
(b) Where a correction is included in a subsequent VAT return under paragraph (a), the subsequent VAT return shall identify—
(i) the Member State of consumption to which the correction relates,
(ii) the period for which the correction is made, and
(iii) the amount of value-added tax for which a correction is required.
(15) A taxable person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.
(16) Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (11)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary.
(17) Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (11)(a).
(18) A taxable person and where applicable his or her intermediary shall—
(a) keep records of all transactions covered by the import scheme and those records shall be sufficiently detailed, in accordance with Article 63c(2) of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,
(b) make such records available, by electronic means and on request, to the Revenue Commissioners,
(c) make such records available, by electronic means and on request, to the relevant Member State of consumption, and
(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
91K. (1) A person who—
(a) is registered in the import scheme identification register (within the meaning of section 91J), or
(b) applies the special scheme for distance sales of goods imported from third territories or third countries under the provisions implementing that scheme in another Member State, where that other Member State is the Member State of identification,
(2) Notwithstanding subsection (3) of section 65, a scheme participant shall, in relation to supplies covered by the import scheme, be regarded as having fulfilled his or her obligations as an accountable person under the said subsection (3) and shall not otherwise be obliged or entitled to be registered under that section for supplies covered by the import scheme.
(3) A scheme participant shall furnish the VAT return required for a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the VAT return relates to goods supplied under the import scheme taxable in the State, the VAT return shall be—
(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and
(b) deemed to have been received by the Collector-General on the date it was received by the relevant authorities of the Member State of identification,
(i) ‘by the end of the month immediately following the end of the period covered by the return’ were substituted for ‘within 9 days immediately after the 10th day of the month immediately following a taxable period’,
(ii) ‘a month’ were substituted for ‘a taxable period’, and
(iii) in paragraphs (a)(i) and (b) ‘that month’ were substituted for ‘that taxable period’ in each place.
(4) A scheme participant shall remit the tax payable in relation to a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the tax payable relates to goods supplied under the import scheme taxable in the State, the tax payable shall be—
(a) treated as if it were tax payable in accordance with section 76, and
(b) deemed to have been paid to the Collector-General on the date it was received by the relevant authorities of the Member State of identification,
(i) ‘by the end of the month immediately following the end of the period covered by the return’ were substituted for ‘within 9 days immediately after the 10th day of the month immediately following a taxable period’,
(ii) ‘a month’ were substituted for ‘a taxable period’, and
(iii) in paragraphs (a)(i) and (b) ‘that month’ were substituted for ‘that taxable period’ in each place.
(5) Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.
(6) Notwithstanding Chapter 1 of Part 8, a scheme participant—
(a) shall not, in computing the amount of tax payable by him or her in respect of goods supplied under the import scheme taxable in the State, be entitled to deduct any tax borne or paid in relation to those supplies in the VAT return, but
(b) shall—
(i) where that scheme participant is established or has a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or
(ii) where that scheme participant is not established and does not have a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86/560/EEC of 17 November 198619 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or
(iii) where that scheme participant is an accountable person other than in relation to distance sales of goods imported from third territories or third countries, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.
(7) Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.”.
num: 23
paragraphs: Section 101(14)(a) of the Act of 2010 is amended -
(a) in subparagraph (i), by the deletion of “or”,
(b) in subparagraph (ii), by the insertion of “or” after “applies,”, and
(c) by the insertion of the following subparagraph after subparagraph (ii):
“(iii) goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies, or”.
num: 24
paragraphs: Section 102(3)(b) of the Act of 2010 is amended—
(a) in subparagraph (i), by the substitution of “chargeable,” for “chargeable, or”,
(b) in subparagraph (ii), by the substitution of “applies, or” for “applies.”, and
(c) by the insertion of the following subparagraph after subparagraph (ii):
“(iii) goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies.”.
num: 25
paragraphs: Section 111(1) of the Act of 2010 is amended in subparagraphs (a) and (d)(i)(I) by the substitution of “with section 108C(3), 109A(4) or 91J(10)(b)” for “with section 108C(3) or 109A(4)” in each place where it occurs.
num: 26
paragraphs: Section 115(1) of the Act of 2010 is amended by the insertion of the following subparagraph after subparagraph (c):
“(d) Paragraph (a) shall not apply to a person, being an intermediary (within the meaning of section 91I), where—
(i) that person is jointly and severally liable by virtue of section 91J(10), and
(ii) the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of section 91J(10).”.
num: 27
paragraphs: Section 116 of the Act of 2010 is amended by the insertion of the following subsection after subsection (1B):
“(1C) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where—
(a) that person is jointly and severally liable by virtue of section 91J(10), and
(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10).”.
num: 28
paragraphs: Section 120 of the Act of 2010 is amended -
(a) in subsection (4), by the substitution of “section 35A” for “section 30(2)”, and
(b) in subsection (10) -
(i) in paragraph (i), by the substitution of “operate,” for “operate.”, and
(ii) by the insertion of the following paragraphs after paragraph (i):
“(j) the manner in which the import scheme (within the meaning of section 91A) shall operate,
(k) the manner in which the special arrangements for value-added tax on import (within the meaning of section 91H) shall operate.”.