Value-Added Tax (Amendment) Regulations 2010.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Value-Added Tax (Amendment) Regulations 2010.
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paragraphs: The Value-Added Tax Regulations 2006 ( S.I. No. 548 of 2006 ) are amended—
(a) in Regulation 8(1) by inserting the following after subparagraph (t)—
“(ta) in relation to a supply of margin scheme services by a travel agent (within the meaning of section 10C(1) of the Act) that includes qualifying accommodation (within the meaning of section 12(3)(ca) of the Act), a copy of the document that the travel agent is required to issue to a traveller (being a ‘delegate’ within the meaning of section 12(3)(ca) of the Act) in accordance with section 17(1D) of the Act,
(tb) in relation to the receipt of margin scheme services by a traveller (being a ‘delegate’ within the meaning of section 12(3)(ca) of the Act) that includes ‘qualifying accommodation’ within the meaning of that section, the document issued by the travel agent in accordance with section 17(1D) of the Act to the traveller in respect of that qualifying accommodation,”,
(b) in Regulation 9 by inserting the following after paragraph (6)—
“(6A) An invoice issued by an accountable person in respect of a supply of margin scheme services within the meaning of section 10C of the Act is required to include the endorsement ‘margin scheme - travel agents’.”,
(c) in Regulation 12—
(i) by substituting “The following are the time limits specified for issuing invoices, credit notes and documents for the purposes of section 17(7) of the Act” for “The following are the time limits specified for issuing invoices and credit notes for the purposes of section 17(7) of the Act”, and
(ii) by inserting the following after paragraph (a):
“(aa) within 15 days following the end of the month during which the qualifying accommodation (within the meaning of section 12(3)(ca) of the Act) was supplied, in the case of a document required to be issued in accordance with section 17(1D) of the Act,”,
(d) in Regulation 33A by inserting the following after paragraph (1):
“(1A) Where a travel agent—
(a) organises a qualifying conference (within the meaning of section 12(3)(ca) of the Act), and
(b) supplies margin scheme services that include ‘qualifying accommodation’ within the meaning of that section to a traveller being a ‘delegate’ within the meaning of that section,
then the document referred to in section 17(1D) of the Act that the travel agent is required to issue shall include the following details in addition to the details specified in section 12(3)(ca) of the Act—
(i) the date of issue of the document,
(ii) a sequential number, based on one or more series, which uniquely identifies the document,
(iii) the full name, address and registration number of the accommodation provider from whom the travel agent purchased the bought-in accommodation and particulars of the amount of tax chargeable to the travel agent in respect of the qualifying accommodation,
(iv) a cross-reference to the relevant invoice issued by the accommodation provider to the travel agent for the accommodation,
(v) the full name and address of the traveller to whom the accommodation was supplied as part of a supply of margin scheme services.
(1B) Where a travel agent supplies services of the type referred to in paragraph (1A)(b) but does not organise the relevant qualifying conference (within the meaning of section 12(3)(ca) of the Act), the document referred to in section 17(1D) of the Act that the travel agent is required to issue shall include the following details—
(a) the full name, address and registration number of the travel agent,
(b) the date of the issue of the document,
(c) a sequential number, based on one or more series, which uniquely identifies the document,
(d) the full name, address and registration number of the accommodation provider from whom the travel agent purchased the bought-in accommodation and particulars of the amount of tax chargeable to the travel agent in respect of the qualifying accommodation,
(e) a cross-reference to the relevant invoice issued by the accommodation provider to the travel agent for the accommodation,
(f) the full name and address of the traveller to whom the accommodation was supplied as part of a supply of margin scheme services,
(g) the dates on which the accommodation was provided to the traveller.”.