European Union (Value-Added Tax) (Vouchers) Regulations 2018
Source: Iris Oifigiúl 2019-01-04 00022-00022

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paragraphs: These Regulations may be cited as the European Union (Value-Added Tax) Regulations 2019.
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paragraphs: These Regulations come into operation on 1 January 2020.
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paragraphs: The Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) is amended -
(a) in section 2, by inserting the following definition:
“ ‘call-off stock arrangements’ means the dispatch or transport of goods from one Member State to another Member State where, at the time of the dispatch or transport of the goods to such other Member State, the identity of the person to whom those goods will be supplied at a later stage and after the goods have arrived in the Member State of destination is known to the supplier.”,
(b) in section 11, by inserting the following subsection after subsection (3):
“(4) A person who is not established in the State, and who does not have a fixed establishment in the State, shall be deemed not to have made an intra-Community acquisition or a supply of goods in the State where such person transfers goods to an accountable person in the State under call-off stock arrangements to which section 23A applies.”,
(c) in section 23 -
(i) in subsection (1), by substituting “Subject to subsections (2) and (3),” for “Subject to subsection (2)”, and
(ii) by inserting the following subsection after subsection (2):
“(3) Subsection (1) shall not apply to call-off stock arrangements.”,
(d) by inserting the following section after section 23:
“Call-off stock arrangements
23A. (1) This section applies to call-off stock arrangements which meet all of the following conditions:
(a) goods are dispatched or transported by a taxable person, or by a third party acting on his or her behalf, to the State from another Member State, with a view to the goods being supplied in the State, at a later stage and after arrival, to an accountable person;
(b) the accountable person is entitled to take ownership of the goods in accordance with an existing agreement with the taxable person;
(c) the taxable person is not established in the State and does not have a fixed establishment in the State;
(d) the accountable person is registered in accordance with section 65;
(e) the identity and registration number of the accountable person are known to the taxable person at the time when the dispatch or transport of the goods begins;
(f) the taxable person fulfils the requirements of Article 17a(2)(d) of the VAT Directive in the other Member State.
(2) Subject to subsections (3) to (7), where a taxable person transfers goods forming part of his or her business assets to an accountable person in the State under call-off stock arrangements to which this section applies, the transfer of such goods shall not be treated as a supply of goods for consideration.
(3) Where all of the conditions set out in subsection (1) are met, and provided that the transfer to the accountable person referred to in subsection (1)(a) of the right to dispose of the goods as owner occurs within the period of 12 months after the arrival of the goods in the State, then, at the time of the transfer of that right -
(a) a supply of goods in accordance with Article 138(1) of the VAT Directive shall be deemed to be made by the taxable person referred to in subsection (1)(a) in the other Member State, and
(b) an intra-Community acquisition of the goods shall be deemed to be made by the accountable person to whom the goods are supplied in the State.
(4) Where -
(a) within the period referred to in subsection (3), the goods have not been supplied to the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), and
(b) none of the circumstances referred to in subsection (7) have occurred,
a supply of goods shall be deemed to take place on the day following the expiry of the period referred to in subsection (3).
(5) No supply of goods shall be deemed to take place where -
(a) within the period referred to in subsection (3), the right to dispose of the goods has not been transferred and the goods are returned to the Member State from which they were dispatched or transported, and
(b) the taxable person records the return of the goods in the register provided for in Article 243(3) of the VAT Directive.
(6) Where, within the period referred to in subsection (3), the accountable person referred to in subsection (1)(a) is substituted by another accountable person, no supply of goods shall be deemed to take place at the time of the substitution, provided that -
(a) all other applicable conditions set out in subsection (1) are met, and
(b) the taxable person records the substitution in the register provided for in Article 243(3) of the VAT Directive.
(7) (a) Subject to paragraphs (b) to (d), where, within the period referred to in subsection (3), any of the conditions set out in subsections (1) and (6) cease to be fulfilled, a supply of goods shall be deemed to take place at the time that the relevant condition is no longer fulfilled.
(b) If the goods are supplied to a person other than the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such supply.
(c) If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such dispatch or transport starts.
(d) In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled on the date that the goods were actually removed or destroyed, or if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.”,
(e) by inserting the following section after section 32:
“Chain transactions
32A. (1) In this section -
‘chain transaction’ means a series of successive supplies of the same goods where those goods are dispatched or transported from one Member State to another Member State, directly from the first supplier of the goods to the last customer in the chain;
‘intermediary operator’ means a supplier in a chain transaction, other than the first supplier, who dispatches or transports the goods or engages a third party to dispatch or transport the goods on his or her behalf.
(2) Subject to subsection (3), in a chain transaction, the dispatch or transport of the goods shall be ascribed only to the supply made to the intermediary operator.
(3) Where the intermediary operator provides to his or her supplier a value-added tax identification number, issued to that intermediary operator by the Member State from which the goods are dispatched or transported, the dispatch or transport of the goods shall be ascribed only to the supply made by that intermediary operator.”,
(f) in section 82 -
(i) by substituting the following subsection for subsection (2):
“(2) An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement -
(a) of the person’s intra-Community supplies of goods,
(b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any), and
(c) including information about the value-added tax identification number of the taxable person to whom goods are intended to be supplied, where those goods are dispatched or transported by the accountable person under call-off stock arrangements referred to in Article 17a of the VAT Directive, and any subsequent change to such information.”,
and
(ii) in subsection (3)(a), by inserting “, or the transfer of goods under call-off stock arrangements in accordance with the conditions set out in Article 17a of the VAT Directive,” after “goods”,
(g) in section 85, by inserting the following subsection after subsection (3):
“(4) An accountable person who transfers goods under call-off stock arrangements referred to in Article 17a of the VAT Directive shall keep full and true records for the purposes of verification by the Revenue Commissioners of the correct application of the said Article 17a.”,
and