Value-Added Tax Consolidation Act 2010

73.—(1)(a) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 103, give to that other person in writing the particulars of the amount of tax chargeable by the accountable person in respect of the supply by the accountable person of the goods or services that are specified in the request.

• (b) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 57, 58, 102 or 104(1), (4) or (5), give to that other person in writing the particulars specified in regulations for the purposes of section 66(1) in respect of the goods or services supplied by the accountable person to that other person that are specified in the request.

• (c) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 104(3), give to that other person in writing the particulars of the amount of tax chargeable by the accountable person in respect of the supply by the accountable person of the radio broadcasting reception apparatus and parts thereof that are specified in the request.

• (2) A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 57, 102 or 104(4) or (5), give to that other person in writing the particulars specified in regulations for the purpose of section 68(1) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request.

• (3) A request under subsection (1) or (2) shall be complied with by the person to whom it is given within 30 days after the date on which the request is received by the person.

Chapter 3 Returns and payment of tax

74. Tax due on supplies. [VATA s. 19(1), (2) and (2B)]

74.—(1) Tax chargeable under section 3(a) or (c) shall be due—

• (a) in case an invoice is required under Chapter 2 to be issued, at the time of issue of the invoice or, if the invoice is not issued in due time, upon the expiration of the period within which the invoice should have been issued,

• (b) in case a person is liable under section 69(1) or (2) to pay an amount of tax by reference to an invoice, or credit note, issued by him or her, at the time of issue of that invoice or credit note,

• (c) in the case of continuous supplies of telecommunications services or electricity, or of gas which has the meaning assigned to it in paragraph 17(3) of Schedule 3—

• (i) supplied to a person other than a person to whom an invoice is required to be issued under Chapter 2, and

• (ii) for which there is a statement of account (being a balancing statement or demand for payment which issues at least once every 3 months),

at the time of issue of the statement of account in respect of those supplies, F180[…]

• F181[(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]

• (d) in any other case, at the time the goods or services are supplied.

• (2) Notwithstanding anything in this Act but subject to subsection (3), the tax chargeable under section 3(a) or (c), other than tax chargeable in respect of supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2, F182[…] shall be due not later than the time when the amount in respect of which it is payable has been received in full or in part, and where the amount is received in full or in part before the supply of the goods or services to which it relates, a supply for a consideration equal to the amount received of such part of the goods or services as is equal in value to the amount received, shall be deemed, for the purposes of this Act, to have taken place at the time of such receipt.

• (3) Subsection (2) does not apply to the tax chargeable in respect of supplies of goods or services where tax is due in accordance with subsection (1)(a), (b) or (c) by an accountable person who is not authorised under section 80 to account for tax due by reference to the amount of the moneys received during a taxable period or part thereof.

• (4) F183[…]

75. Tax due on intra-Community acquisitions. [VATA s. 19(1A)]

75.— Tax chargeable under section 3(d) or (e) shall be due—

• (a) on the 15th day of the month following that during which the intra-Community acquisition occurs,

• (b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.

76. Returns and remittances. [VATA s. 19(3)(a) and (b) to (d)]

76.—(1) Subject to subsection (2) F184[and sections 91C(3), 91E(3) and 91K(3)], an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period—

• (a) furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of—

• (i) the amount of tax which became due by the person during that taxable period (other than tax already paid by him or her in relation to goods imported by him or her),

• (ii) the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of that taxable period, and

• (iii) such other particulars as may be specified in regulations,

and

• (b) remit to the Collector-General, at the same time as so furnishing such return, the amount of tax (if any) payable by the person in respect of that taxable period.

• (2) F185[A person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5)] are deemed to be supplied by an accountable person in the course or furtherance of his or her business shall—

• (a) within 9 days immediately after the 10th day of the month immediately following a taxable period—

• F186[(i) furnish to the Collector-General—

• (I) a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due F187[, and the amount (if any) which would have been deductible therefrom in accordance with Chapter 1 of Part 8 but for the application of section 59(3)(c),] in that taxable period, by—

• (A) the accountable person in relation to the disposal of the goods or the supply of the services, and

• (B) the receiver, liquidator or other person exercising a power, in relation to any adjustment required under Chapter 2 of Part 8 or section 95(4)(c),

and

• (II) such other particulars as may be specified in regulations,]

• (ii) remit to the Collector-General, at the same time as so furnishing such return, the amount of tax payable in respect of that taxable period,

• F188[(b) send to the accountable person deemed to have disposed of the goods or supplied the services a statement containing such particulars as may be specified in regulations, and ]

• (c) treat the amount of tax referred to in paragraph (a) as a necessary disbursement F189[out of the proceeds of the disposal or the income from the services deemed to be supplied by the accountable person.]

• (3) F190[The owner of the goods or the supplier of the services which pursuant to section 22(3) or 28(4) or (5)] are deemed to be supplied by an accountable person in the course or furtherance of the accountable person’s business shall exclude from any return which the owner is or, but for this subsection, would be required to furnish under this Act, the tax payable in accordance with subsection (2).

(4)(a)(i) A return required to be furnished by an accountable person under this section or section 77 F191[, or an adjustment to a return as referred to in section 77A,] may be furnished by the accountable person or another person acting under the accountable person’s authority for that purpose.

• (ii) A return purporting to be a return furnished by a person acting under an accountable person’s authority shall be deemed to be a return furnished by the accountable person unless the contrary is proved.

• (b) Where a return in accordance with paragraph (a) is furnished by a person acting under an accountable person’s authority, the provisions of any enactment relating to value-added tax shall apply as if that return had been furnished by the accountable person.

77. Authorisations in relation to filing dates. [VATA s. 19(3)(aa)]

77.—(1)(a) In this section—

“accounting period” means a period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding 6 or such other period not exceeding a continuous period of 12 months as may be specified by the Collector-General;

“authorised person” means an accountable person who has been authorised in writing by the Collector-General for the purposes of this section, and “authorise” and “authorisation” shall be construed accordingly.

• (b) Where an accounting period begins before the end of a taxable period, the period of time from the beginning of the accounting period to the end of the taxable period during which the accounting period begins shall, for the purposes of this section, be treated as if such period of time were a taxable period, and any references in this section to a taxable period shall be construed accordingly.

• (c) Where an accounting period ends after the beginning of a taxable period, the period of time from the beginning of the taxable period during which the accounting period ends to the end of the accounting period shall, for the purposes of this section, be treated as if such period of time were a taxable period, and any references in this section to a taxable period shall be construed accordingly.

• (2) Notwithstanding section 76(1)—

• (a) the Collector-General may, from time to time, authorise in writing an accountable person for the purposes of this section unless the accountable person objects in writing to the authorisation,

• (b) an authorised person may, within 9 days immediately after the 10th day of the month immediately following an accounting period—

• (i) furnish to the Collector-General a true and correct return prepared in accordance with regulations of—

• (I) the amount of tax which became due by the person during the taxable periods which comprise the accounting period (other than tax already paid by him or her in relation to goods imported by him or her),

• (II) the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of those taxable periods, and

• (III) such other particulars as may be specified in regulations,

and

• (ii) remit to the Collector-General, at the same time as so furnishing such return, any amount of tax payable by the person in respect of those taxable periods,

• (c) in the case of an authorised person referred to in subsection (5), the amount of tax referred to in paragraph (b)(ii) shall be the balance of tax remaining to be paid (if any) after deducting from it the amount of tax paid by the person by direct debit in respect of his or her accounting period,

• (d) where the authorised person concerned furnishes and remits in accordance with this subsection, the person shall be deemed to have complied with section 76(1) in relation to those taxable periods.

• (3) For the purposes of issuing an authorisation to an accountable person, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:

• (a) he or she has reasonable grounds to believe that—

• (i) the authorisation will not result in a loss of tax, and

• (ii) the accountable person will meet all of his or her obligations under the authorisation;

and

• (b) the accountable person—

• (i) has been a registered person during all of the period consisting of the 6 taxable periods immediately preceding the period in which an authorisation would, if it were issued, have effect, and

• (ii) has complied with section 76(1).

• (4) An authorisation may—

• (a) be issued without conditions or subject to such conditions as the Collector-General, having regard in particular to the considerations referred to in subsection (3), considers proper and specifies in writing to the accountable person concerned when issuing the authorisation,

• (b) without prejudice to the generality of paragraph (a), require an authorised person to remit to the Collector-General, within 9 days immediately after the 10th day of the month immediately following each taxable period (other than the final taxable period) which is comprised in an accounting period, such an amount as may be specified by the Collector-General.

(5)(a) Without prejudice to the generality of subsection (4), an authorisation may require an authorised person to agree with the Collector-General a schedule of amounts of money (in this subsection referred to as “the schedule”) which he or she undertakes to pay on dates specified by the Collector-General by monthly direct debit from his or her account with a financial institution.

• (b) The total of the amounts specified in the schedule shall be the authorised person’s best estimate of his or her total tax liability for his or her accounting period.

• (c) The authorised person shall review on an on-going basis whether the total of the amounts specified in the schedule is likely to be adequate to cover his or her actual liability for his or her accounting period and, where this is not the case or is not likely to be the case, he or she shall agree a revised schedule of amounts with the Collector-General and adjust his or her monthly direct debit amounts accordingly.

• (6) The Collector-General may, by notice in writing, terminate an authorisation and, where an accountable person requests the Collector-General to do so, he or she shall terminate the authorisation.

• (7) For the purposes of terminating an authorisation, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:

• (a) he or she has reasonable grounds to believe that the authorisation has resulted or could result in a loss of tax; or

• (b) the accountable person—

• (i) has furnished, or there is furnished on his or her behalf, any incorrect information for the purposes of the issue to him or her of an authorisation, or

• (ii) has not complied with section 76(1) or this section, including the conditions (if any) specified by the Collector-General under subsection (4) or (5) in relation to the issue to him or her of an authorisation.

• (8) In relation to any taxable period in respect of which he or she has not complied with section 76(1), a person whose authorisation is terminated shall be deemed to have complied with that section if, within 14 days of the issue to him or her of a notice of termination, he or she—

• (a) furnishes to the Collector-General the return specified in section 76(1), and

• (b) remits to the Collector-General, at the same time as so furnishing such return, the amount of tax payable by him or her in accordance with section 76(1).

(9)(a) An authorisation shall be deemed to have been terminated by the Collector-General on the date that an authorised person—

• (i) ceases to trade (other than for the purposes of disposing of the stocks and assets of his or her business), whether for reasons of insolvency or any other reason,

• (ii) being a body corporate, goes into liquidation, whether voluntarily or not, or

• (iii) ceases to be an accountable person, dies or becomes bankrupt.

• (b) An accountable person to whom this subsection relates shall, in relation to any taxable period (or part of a taxable period) comprised in the accounting period which was in operation in his or her case on the date to which paragraph (a) relates, be deemed to have complied with section 76(1) if he or she—

• (i) furnishes to the Collector-General the return specified in subsection (2)(b), and

• (ii) remits to the Collector-General, at the same time as so furnishing such return, the amount of tax payable by him or her for the purposes of subsection (2)(b) as if he or she were an authorised person whose accounting period ended on the last day of the taxable period during which the termination occurred.

• (c) For the purposes of paragraph (b), the personal representative of a person who was an authorised person shall be deemed to be the accountable person concerned.

77A. F192[Adjustments to returns

77A.—(1) Where, following the submission to the Collector-General of a return (in this section referred to as an “original return”) required to be furnished under section 76 or 77, as appropriate, that return is adjusted by an accountable person by means of—

• (a) a correction to the original return,

• (b) a replacement of the original return, or

• (c) a supplement to the original return,

(in this section and in section 76(4) referred to as an “adjustment to a return”) the provisions of any enactment relating to value-added tax shall apply to that adjustment to a return as if it were a return required to be furnished under section 76 or 77, as appropriate.

• (2) Any adjustment to a return to which subsection (1) applies shall, where applicable, be deemed to be a claim for a refund of tax and be subject to the provisions of section 99.]

78. Electronic remittances and returns. [VATA s. 19(3A)]

78.—(1) In this section—

“electronic remittance” means a remittance made by such electronic means (within the meaning of section 917EA of the Taxes Consolidation Act 1997) as are required by the Revenue Commissioners;

“electronic return” means a return made by electronic means and in accordance with Chapter 6 of Part 38 of the Taxes Consolidation Act 1997;

“relevant provisions” mean sections 76(1) and (2) and 77(2)(b) and (4)(b).

• (2) Subject to subsection (3), where an electronic remittance or, as the case may be, an electronic return and electronic remittance of the amount payable (if any) referred to in the relevant provisions is or are made, then the relevant provisions shall apply and have effect as if “13 days” were substituted for “9 days” in each place where the latter occurs in the relevant provisions.

• (3) Where the remittance or return referred to in subsection (2) is made after the period provided for in that subsection, this Act shall apply and have effect without regard to the other provisions of this section.

79. Special provisions in relation to payment dates. [VATA s. 19(4) to (6)]

79.—(1) In this section—

“registration of the vehicle” means the registration of the vehicle in accordance with section 131 of the Finance Act 1992;

“vehicle registration tax” means the tax referred to in section 132 of the Finance Act 1992.

• (2) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport (other than a vessel or aircraft) in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

• (a) the tax shall be payable—

• (i) subject to subparagraphs (ii) and (iii), at the time of payment of the vehicle registration tax,

• (ii) subject to subparagraph (iii), if no vehicle registration tax is payable, at the time of registration of the vehicle,

• (iii) if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,

• (b) the person shall complete such form as may be provided by the Revenue Commissioners for the purpose of this subsection, and

• (c) the provisions relating to the recovery and collection of vehicle registration tax shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were vehicle registration tax.

• (3) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

• (a) the tax shall be payable at a time and in a manner to be determined by regulations, and

• (b) the provisions relating to the recovery and collection of a duty of customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were a duty of customs.

• (4) Notwithstanding sections 76 and 77, where section 11(2) applies—

• (a) the tax shall be payable at the time of payment of the duty of excise on the goods, and

• (b) the provisions relating to the recovery and collection of that duty of excise shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were that duty of excise.

• (5) Notwithstanding sections 76 and 77, F193[where section 91, 91C or 91E] applies, the tax shall be F193[payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be].

Chapter 4 Tax due on moneys received

80. Tax due on moneys received basis. [VATA s. 14]

80.—(1) A person who satisfies the Revenue Commissioners that—

• F194[(a) taking one period with another, at least 90 per cent of the person’s annual turnover is derived from supplies to persons who are not registered persons, or]

• F194[(b) the total annual turnover which the person is entitled to receive has not exceeded and is not likely to exceed €2,000,000 in any continuous period of 12 months,]

may, in accordance with regulations, be authorised to determine the amount of tax which becomes due by the person during any taxable period (or part thereof) during which the authorisation has effect by reference to the amount of the moneys which the person receives during that taxable period (or part thereof) in respect of taxable supplies.

• (2) Where an authorisation to which subsection (1) relates has not been cancelled under subsection (4), then—

• (a) the rate of tax due by the person concerned in respect of a supply shall be the rate of tax chargeable at the time the goods or services are supplied,

• (b) if tax on a supply has already been due and payable under any other provisions of this Act prior to the issue of that authorisation, tax shall not be due again in respect of any such supply as a result of the application of subsection (1), and

• (c) if no tax is due or payable on a supply made prior to the issue of that authorisation, tax shall not be due in respect of any such supply as a result of the application of subsection (1).

(3)(a) The Minister may, by order—

• (i) increase the amount specified in subsection (1)(b), or

• (ii) where an amount stands specified by virtue of an order under this paragraph, including an order relating to this subparagraph, further increase the amount so specified.

• (b) An order under paragraph (a) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 sitting days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (4) The Revenue Commissioners—

• (a) may, in accordance with regulations, cancel an authorisation under subsection (1), and

• (b) may, by regulations, exclude from the application of subsection (1) any tax due in respect of specified descriptions of supplies of goods or services and any moneys received in respect of such supplies.

• (5) Where an authorisation has issued to any person in accordance with subsection (1) and the person fails to issue a credit note in accordance with section 67(1)(b) in respect of any supply where the consideration as stated in the invoice issued by that person for that supply is reduced or a discount is allowed, then, at the time when a credit note should have issued in accordance with section 70(1)—

• (a) such tax as is attributable to the reduction or discount shall be treated as being excluded from the application of subsection (1), and

• (b) the person shall be liable for that tax as if it were tax due in accordance with Chapter 3 at that time.

• (6) This section does not apply to tax provided for by section 3(b), (d) or (e).

Chapter 5 Expression of doubt

81. Letter of expression of doubt. [VATA s. 19B]

81.—(1) For the purposes of this section—

“accountable person” includes a person who is not a registered person and is in doubt as to whether he or she is an accountable person in respect of a transaction and, in that case, references to a return and records are to be construed as referring to a return that would be due under Chapter 3 and records that would be kept for the purposes of Chapter 7 or section 124(7), if that person were in fact an accountable person;

“the law” has the meaning assigned to it by subsection (2);

“letter of expression of doubt” means a communication received in legible form which—

• (a) sets out full details of the circumstances of the transaction and makes reference to the provisions of the law giving rise to the doubt,

• (b) identifies the amount of tax in doubt in respect of the taxable period to which the expression of doubt relates,

• (c) is accompanied by supporting documentation as relevant, and

• (d) is clearly identified as a letter of expression of doubt for the purposes of this section,

and reference to “an expression of doubt” shall be construed accordingly.

(2)(a) Subject to paragraph (b), where an accountable person is in doubt as to the correct application of any enactment relating to value-added tax (in this section referred to as “the law”) to a transaction which could—

• (i) give rise to a liability to tax by that person, or

• (ii) affect that person’s liability to tax or entitlement to a deduction or refund of tax,

then the accountable person may, at the same time as the accountable person furnishes to the Collector-General the return due in accordance with Chapter 3 for the period in which the transaction occurred, lodge a letter of expression of doubt with the Revenue Commissioners at the office of the Commissioners which would normally deal with the examination of the records kept by that person in accordance with Chapter 7 or section 124(7).

• (b) This section shall apply only if the return referred to in paragraph (a) is furnished within the time limits prescribed in Chapter 3.

• (3) A person whose expression of doubt concerns whether he or she is an accountable person shall lodge that expression of doubt for the purposes of applying subsection (4) not later than the 19th day of the month following the taxable period in which the transaction giving rise to the expression of doubt occurred.

• (4) Subject to subsection (5), where a return and a letter of expression of doubt relating to a transaction are furnished by an accountable person to the Revenue Commissioners in accordance with this section, section 114 shall not apply to any additional liability arising from a notification to that person by the Revenue Commissioners of the correct application of the law to that transaction, on condition that such additional liability is accounted for and remitted to the Collector-General by the accountable person as if it were tax due for the taxable period in which the notification is issued.

• (5) Subsection (4) does not apply where the Revenue Commissioners do not accept as genuine an expression of doubt in respect of the application of the law to a transaction, and an expression of doubt shall not be accepted as genuine in particular where the Commissioners—

• (a) have issued general guidelines concerning the application of the law in similar circumstances,

• (b) are of the opinion that the matter is otherwise sufficiently free from doubt as not to warrant an expression of doubt, or

• (c) are of the opinion that the accountable person was acting with a view to the evasion or avoidance of tax.

• (6) Where the Revenue Commissioners do not accept an expression of doubt as genuine, they shall notify the accountable person accordingly, and the accountable person shall account for any tax, which was not correctly accounted for in the return referred to in subsection (2), as tax due for the taxable period in which the transaction occurred, and section 114 shall apply accordingly.

• (7) An accountable person who is aggrieved by a decision of the Revenue Commissioners that the person’s expression of doubt is not genuine F195[may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.]

• (8) A letter of expression of doubt shall be deemed not to have been made unless its receipt is acknowledged by the Revenue Commissioners and that acknowledgement forms part of the records kept by the accountable person for the purposes of Chapter 7 or section 124(7).

Chapter 6 Recapitulative statements

82. Statement of intra-Community supplies of goods. [VATA s. 19A]

82.—(1) In this section—

“intra-Community supplies of goods” means supplies of goods to a person registered for value-added tax in another Member State;

“prescribed threshold” means—

• (a) subject to paragraph (b), €100,000,

• (b) on and from 1 January 2012, €50,000.

• F196[(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.]

(3)(a) Subject to paragraph (b), in the case of intra-Community supplies of goods F197[, or the transfer of goods under call-off stock arrangements in accordance with the conditions set out in Article 17a of the VAT Directive,] made during a calendar month, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that calendar month.

• (b) This subsection does not apply to intra-Community supplies of goods—

• (i) in respect of which an authorisation has been given under subsection (4), or

• (ii) when an accountable person elects to lodge statements as permitted by subsection (5).

• (4) The Revenue Commissioners may, on written request, authorise an accountable person who makes no supplies of the kind referred to in section 83 but who makes intra-Community supplies of goods that do not exceed, or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations (if any), to lodge by 23 January following that calendar year a statement—

• (a) setting out details of those intra-Community supplies of goods,

• (b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any).

(5)(a) Subject to paragraph (b), if, when subsection (4) does not apply, the total value of an accountable person’s intra-Community supplies of goods for a period of a calendar quarter, or of any of the previous 4 calendar quarters, does not exceed the prescribed threshold, the person may lodge a statement setting out details of those supplies not later than the 23rd day of the month immediately following the quarter during which the supplies were made.

• (b) Where the value of the supplies referred to in paragraph (a) exceeds the prescribed threshold in any month, the deadline for lodging a statement in respect of those supplies is as provided by subsection (3).

• (6) An accountable person who has made no intra-Community supplies of goods during a relevant period, but was required to lodge with the Revenue Commissioners a statement in respect of a previous period, shall, unless otherwise authorised by the Commissioners, lodge with them before the relevant deadline a statement to the effect that he or she made no such supplies during that period.

83. Statement of intra-Community supplies of taxable services. [VATA s. 19AA]

83.—(1) In this section “intra-Community supplies of services” means supplies of services to a taxable person in another Member State or any other person registered for value-added tax in another Member State.

• (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 services where the recipient is liable to pay the tax as provided by Article 196 of the VAT Directive,

• (b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any).

• (3) In the case of intra-Community supplies of services made during a calendar quarter, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that quarter, except where the accountable person elects to lodge statements monthly as provided by subsection (4).

• (4) An accountable person who makes intra-Community supplies of services may elect to lodge statements of details of those services monthly, in which case the deadline for lodging those statements is not later than the 23rd day of each calendar month immediately following the month in which the supplies are made.

• (5) For the purposes of statements to be lodged in accordance with subsection (2), services that are supplied continuously over a period of more than one year, in respect of which no statements of account or payments are made during that year, are to be regarded as being completed at the end of each calendar year until the date when the supply is finally completed.

• (6) An accountable person who has made no intra-Community supplies of services to which this section applies during a relevant period, but who was required to lodge with the Revenue Commissioners a statement in respect of a previous period, shall, unless otherwise authorised by the Commissioners, lodge with them before the relevant deadline a statement to the effect that he or she made no such supplies during that period.

Chapter 7 Record keeping

84. Duty to keep records. [VATA s. 16(1), (2), (3) and (4)]

84.—(1) Every accountable person shall, in accordance with regulations, keep full and true records of all transactions which affect or may affect his or her liability to tax and entitlement to deductibility.

• (2) Every person (other than an accountable person) who supplies goods or services in the course or furtherance of business shall keep all invoices issued to him or her in connection with the supply of goods or services to him or her for the purpose of such business.

• (3) The following:

• (a) records kept by a person pursuant to this Chapter or section 124(7) and that are in the power, possession or procurement of the person;

• (b) any books, invoices, copies of customs entries, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents whatsoever which relate to the supply of goods or services, the intra-Community acquisition of goods, or the importation of goods by the person and that are in the power, possession or F198[procurement of the person;]

• (c) in the case of any such book, invoice, credit note, debit note, receipt, account, voucher, or other document, which has been issued by the person to another person, any copy thereof which is in the power, possession or F198[procurement of the person; and]

• F199[(d) any linking documents that are in the power, possession or procurement of the person,]

shall, subject to F200[subsection (4) and sections 91C(7) and 91E(7)] F201[and notwithstanding any other law], be retained in that person’s power, possession or procurement for a period of 6 years from the date of the latest transaction to which the F198[records, linking documents, invoices, or any of the other documents], relate.

• (4) Notwithstanding the retention period specified in subsection (3), the following retention periods shall apply:

• (a) where a person acquired or developed immovable goods to which section 4 of the repealed enactment applied, the period for which the person F198[shall retain records and linking documents] pursuant to this Chapter in relation to that person’s acquisition or development of those immovable goods shall be the duration that such person holds a taxable interest in such goods plus a further period of 6 years;

• (b) where a person exercised a waiver of exemption from tax in accordance with section 7 of the repealed enactment, the period for which the person F198[shall retain records and linking documents] pursuant to this Chapter shall be the duration of the waiver plus a further period of F198[6 years;]

• F199[(c) in the case of records and linking documents (required to be kept by a person pursuant to this Chapter) that relate to a transaction and to any return (required to be furnished in accordance with section 76 or 77) for a period in which the transaction affects or may affect the person’s liability to tax or entitlement to deductibility, where that transaction is the subject of—

• (i) an inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter to which this Act relates,

• (ii) a claim made under a provision of this Act,

• (iii) an appeal to the Appeal Commissioners under a provision of this Act, or

• (iv) proceedings relating to any matter to which this Act relates,

those records and linking documents shall be retained in that person’s power, possession or procurement for the longer of—

• (I) a period of 6 years from the date of the transaction, and

• (II) until such time as—

• (A) the inquiry or investigation has been completed, or the claim has been determined, and

• (B) any appeal to the Appeal Commissioners in relation to the outcome of that inquiry or investigation or the determination of that claim, or to any other matter to which the Act relates, has become final and conclusive, and

• (C) any proceedings in relation to the outcome of that inquiry or investigation or the determination of that claim or that appeal, or to any other matter to which the Act relates, has been finally determined, and

• (D) the time limit for instituting any appeal or proceedings or any further appeal or proceedings has expired.]

• F202[(5) This Chapter shall not require the F203[retention of records, linking documents or invoices] or any of the other documents in respect of which the Revenue Commissioners notify the person concerned that retention is not required.]

• F204[(6) In this section “linking documents” means documents drawn up in the making up of accounts and returns and showing details of the calculations linking the records required to be kept by a person pursuant to this Chapter to the accounts and returns.]

85. Supplementary provisions on records. [VATA s. 16(1A), (2A) and (5)]

85.—(1) The requirement to keep records in accordance with this Chapter applies to—

• (a) a record relating to exercising and terminating a landlord’s option to tax,

• (b) a capital good record referred to in Chapter 2 of Part 8,

• (c) a record relating to a joint option for taxation, and

• (d) the document relating to an assignment or surrender referred to in section 95(9)(a).

(2)(a) An accountable person who claims a deduction of tax pursuant to Chapter 1 of Part 8 in respect of qualifying accommodation within the meaning of section 60(1) shall retain full and true records in relation to the attendance by the delegate at the relevant qualifying conference (including the details referred to in section 60(1) issued to the accountable person by the person responsible for organising the conference).

• (b) A person responsible for organising a qualifying conference within the meaning of section 60(1) and to which section 60(2)(a)(i) relates shall keep full and true records of each such conference organised by the person.

• (3) Every person who trades in investment gold (within the meaning of section 90) shall, in accordance with regulations, keep full and true records of that person’s transactions in investment gold.

• F205[(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.]

PART 9A Reporting Obligations of Certain Payment Service Providers]

85A. F207[Interpretation

85A.—(1) In this Part —

“BIC” has the same meaning as it has in point (16) of Article 2 of the SEPA Regulation;

“cross-border payment” shall be construed in accordance with section 85B;

“‘home Member State” has the same meaning as it has in point (1) of Article 4 of the Payment Services Directive;

“IBAN” has the same meaning as it has in point (15) of Article 2 of the SEPA Regulation;

“payee” has the same meaning as it has in point (9) of Article 4 of the Payment Services Directive;

“payer” has the same meaning as it has in point (8) of Article 4 of the Payment Services Directive;

“payment account” has the same meaning as it has in point (15) of Article 2 of the SEPA Regulation;

“Payment Services Directive”means Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015³ on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC;

“payment service provider” means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of the Payment Services Directive or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive;

“payment service” means any of the business activities set out in points (3) to (6) of Annex I to the Payment Services Directive;

“payment” means, subject to the exclusions provided for in Article 3 of the Payment Services Directive, a “payment transaction” as defined in point (5) of Article 4 of that Directive or a “money remittance” as defined in point (22) of Article 4 of that Directive;

“SEPA Regulation” means Regulation (EU) No 260/2012 of the European Parliament and of the Council of 14 March 2012⁴ establishing technical and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009, as amended by Regulation (EU) No 248/2014 of the European Parliament and of the Council of 26 February 2014⁵ .

• (2) Other than a word or expression defined in subsection (1), a word or expression which is used in this Part and is also used in Section 2a of Chapter 4 of Title XI of the VAT Directive, has unless the context otherwise requires, the same meaning in this Part as it has in that Section of the VAT Directive.]

85B. F208[Meaning of “cross-border payment"

85B.—(1) For the purposes of this Part, a cross-border payment is a payment in respect of which —

• (a) the payer is located in a Member State, and

• (b) the payee is located in another Member State, in a third territory or in a third country.

• (2) For the purposes of subsection (1)(a), the location of a payer shall be considered to be in the Member State corresponding to—

• (a) the IBAN of the payer’s payment account or any other identifier which unambiguously identifies, and gives the location of, the payer, or

• (b) in the absence of an identifier referred to in paragraph (a), the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payer.

• (3) For the purposes of subsection (1)(b), the location of a payee shall be considered to be in the Member State corresponding to—

• (a) the IBAN of the payee’s payment account or any other identifier which unambiguously identifies, and gives the location of, the payee, or

• (b) in the absence of an identifier referred to in paragraph (a), the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payee.]

85C. F209[Requirement to keep records

85C.—(1) Subject to subsections (2), (3) and (5), payment service providers shall keep detailed records, in accordance with section 85D, of the payees and payments relating to the payment services they provide for each calendar quarter.

• (2) Subsection (1) shall apply only to payment services that are provided in respect of cross-border payments.

• (3) Subsection (1) shall apply to a payment service provider where, in the course of a calendar quarter, that payment service provider provides payment services corresponding to more than 25 cross-border payments in respect of the same payee.

• (4) (a)For the purpose of subsection (3), the number of cross-border payments shall be calculated by reference to the payment services (including any payment services referred to in subsection (5)(a)) provided by the payment service provider per Member State and, subject to paragraph (b), per identifier referred to in subsection (3) of section 85B.

• (b) Where a payment service provider has information that a payee has more than one identifier, as referred to in subsection (3) of section 85B, the number of cross-border payments shall be calculated per payee.

• (5)
• (a) Subsection (1) shall not apply to payment services provided by a payment service provider of a payer in respect of a payment where at least one of the payment service providers of the payee is located in a Member State.

• (b) For the purpose of paragraph (a), the location of a payment service provider of the payee shall be determined by reference to the payment service provider’s BIC or any other business identifier code that unambiguously identifies the payment service provider and the location of the payment provider.]

85D. F210[Record keeping requirements

85D.—(1) The records referred to in section 85C(1) shall contain the following information:

• (a) the BIC or any other business identifier code that unambiguously identifies the payment service provider;

• (b) the name or business name of the payee, as it appears in the records of the payment services provider;

• (c) any VAT identification number or other national tax number of the payee, if available;

• (d) the IBAN or, if the IBAN is not available, any other identifier which unambiguously identifies, and gives the location of, the payee;

• (e) the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payee where the payee receives funds without having any payment account;

• (f) the address of the payee as it appears in the records of the payment service provider, if available;

• (g) details of any cross-border payment in accordance with subsection (2);

• (h) details of any payment refunds identified in relation to the cross-border payment in accordance with subsection (2).

• (2) The information required to be kept in relation to paragraphs (g) and (h) of subsection (1) shall contain the following details:

• (a) the date and time of the payment or payment refund;

• (b) the amount and the currency of the payment or payment refund;

• (c) the Member State of origin of the payment received by or on behalf of the payee, as determined in accordance with section 85B;

• (d) the Member State of destination of any payment refund, as determined in accordance with section 85B;

• (e) the information used to determine the Member State of origin of the payment referred to in paragraph (c) or the Member State of destination of any payment refund referred to in paragraph (d);

• (f) any reference which unambiguously identifies the payment;

• (g) where applicable, information that the payment was initiated at the physical premises of the merchant.]

85E. F211[Retention of records by payment service providers

85E.—Any records retained by a payment service provider in accordance with section 85C shall be kept in electronic format for a period of 3 years from the end of the year of the date of payment.]

85F. F212[Reporting requirements of payment service providers

85F.—(1) This section shall apply to a payment service provider where the State is —

• (a) the home Member State of the payment service provider, or

• (b) a host Member State of the payment service provider, in a case in which the payment service provider provides payment services in Member States other than its home Member State.

• (2) Where this section applies to a payment service provider, the records referred to in section 85D shall be made available to the Revenue Commissioners in the manner specified in section 85G (inserted by the European Union (Value-Added Tax) (No. 2) Regulations 2023 ( S.I. No. 651 of 2023 )).]

85G. F213[Manner of reporting

85G.—The manner referred to in section 85F (inserted by the European Union (Value-Added Tax) Regulations 2023) ( S.I. No. 650 of 2023 )) is as follows:

• (a) the information contained in the records referred to in that section shall be provided to the Revenue Commissioners by electronic means, in such form as may be specified by Commissioners for that purpose, and

• (b) the information referred to in paragraph (a) shall be provided to the Revenue Commissioners no later than the end of the month following the calendar quarter to which the information relates.]

85H. F214[Retention and transmission of information by Revenue Commissioners

85H.—(1) The information provided in accordance with section 85G shall be retained by the Revenue Commissioners until the expiry of a period of 5 years from 31 December of the year during which the record concerned was transmitted to them.

• (2) The Revenue Commissioners shall transmit the information referred to in subsection (1) to the central electronic system of payment information established under Section 2 of Chapter V of Council Regulation 904/2010 of 7 October 2010³ (as amended by Council Regulation 2020/283 of 18 February 2020⁴ ) no later than the tenth day of the second month following the calendar quarter to which the information relates.]

PART 10 Special Schemes

F215[Chapter 1 Special Schemes — Miscellaneous]

86. Special provisions for tax invoiced by flat-rate farmers. [VATA ss. 12A and 35(3)]

86.—F216[(1) Subject to section 68(1) and (6) and subsection (1A), where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall issue to the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount (in this Act referred to as a “flat-rate addition”) equal to F217[4.5 per cent] of that consideration (exclusive of the flat-rate addition).

• (1A) Where section 68(6) applies, the issue of an invoice by a flat-rate farmer shall only apply in respect of agricultural produce or an agricultural service of a kind not specified in an order made by the Minister under section 86A.]

• (2) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the farmer issues an invoice in which the flat-rate addition is stated separately, that addition is recoverable by the farmer as part of the consideration for the F218[transaction other than where an order has been made by the Minister under section 86A relating to such supply of produce or service.]

86A. F219[Restriction of flat-rate addition

86A.—(1) Where, following a review carried out by the Revenue Commissioners in relation to a particular agricultural sector and having regard, in particular, to the business structures or models employed and the nature of the relationships and contractual arrangements in place between parties in the sector, the Minister is satisfied that the application of the flat-rate addition in accordance with section 86 in respect of supplies of agricultural produce or agricultural services within that sector has resulted in, and if that application were retained would continue to contribute to, a systematic excess of the amount of flat-rate addition payments over the amount of non-recoverable tax on input costs borne by flat-rate farmers within that sector, the Minister may by order provide that the flat-rate addition shall not apply to supplies of a kind to be specified in the order.

• (2) In subsection (1), “non-recoverable tax on input costs” means tax which would be deductible in accordance with section 59 if the flat-rate farmers in the particular agricultural sector were registered for value-added tax, less tax which is recoverable by flat-rate farmers in that sector in accordance with a refund order made under section 103.

• (3) An order made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.]

87. Margin scheme — taxable dealers. [VATA s. 10A, s. 12B(3) (in part) and s. 12C(5) (in part)]

87.—(1) In this section—

“agricultural machinery” means machinery or equipment (other than a motor vehicle within the meaning of section 60(1)) which has been used by a flat-rate farmer for the purpose of that farmer’s Annex VII activity in circumstances where any tax charged on the supply of that machinery or equipment to the farmer would have been deductible by him or her if he or she had elected to be an accountable person at the time of that supply of the machinery or equipment to the farmer;

“antiques” means any of the goods specified in paragraph 24 of Schedule 3 or in paragraph 3 of Schedule 5;

“collectors’ items” means any of the goods specified in paragraph 2 of Schedule 5;

“margin scheme” means the special arrangements for the taxation of supplies of margin scheme goods;

“margin scheme goods” means any works of art, collectors’ items, antiques or second-hand goods supplied within the Community to a taxable dealer—

• (a) by a person (other than a person referred to in paragraph (c)) who was not entitled to deduct, under Chapter 1 of Part 8, any tax in respect of the person’s purchase, intra-Community acquisition or importation of those goods where that person is neither—

• (i) an accountable person who acquired those goods from a taxable dealer who applied the margin scheme to the supply of those goods to that accountable person, nor

• (ii) an accountable person who acquired those goods from an auctioneer (within the meaning of section 89) who applied the auction scheme (within the meaning of section 89) to the supply of those goods to that accountable person,

• F220[(aa) by an accountable person who was entitled to deduct tax in accordance with section 59(2)(d) in respect of a second-hand good, being a qualifying vehicle, as defined in section 59(1), ]

• (b) by a person in another Member State who was not entitled to deduct, under the provisions implementing Articles 167, 173, 176 and 177 of the VAT Directive, in that Member State, any value-added tax referred to in that Directive in respect of that person’s purchase, intra-Community acquisition or importation of those goods, or

• (c) by another taxable dealer who has applied the margin scheme to the supply of those goods or applied the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of the VAT Directive, in another Member State to the supply of those goods,

and also includes goods acquired by a taxable dealer as a result of a disposal of goods by a person to the taxable dealer where that disposal was deemed not to be a supply of goods in accordance with section 20(3);

F221[“means of transport” means—

• (a) motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, other than agricultural machinery, and

• (b) vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes, other than vessels and aircraft of the kind referred to in paragraph 4(2) of Schedule 2,

which are intended for the transport of persons or goods, other than new means of transport supplied where section 24(1)(b) applies in relation to that supply;]

“precious metals” means silver (including silver plated with gold or platinum), gold (including gold plated with platinum), and platinum, and all items which contain any of those metals when the consideration for the supply does not exceed the open market price (within the meaning of section 36) of the metal concerned;

“precious stones” means diamonds, rubies, sapphires and emeralds, whether cut or uncut, when they are not mounted, set or strung;

“profit margin” means the profit margin in respect of a supply by a taxable dealer of margin scheme goods and—

• (a) subject to paragraph (b)—

• (i) shall be deemed to be inclusive of tax, and

• (ii) shall be an amount which is equal to the difference between the taxable dealer’s selling price for those goods and the taxable dealer’s purchase price for those goods,

• (b) shall be deemed to be nil in any case where the purchase price is greater than the selling price;

“purchase price”, in relation to an acquisition of margin scheme goods, means the total consideration, including all taxes, commissions, costs and charges whatsoever, payable by a taxable dealer to the person from whom that taxable dealer acquired those goods;

“second-hand goods” means any tangible movable goods which are suitable for further use either as they are or after repair, including means of transport and agricultural machinery F222[(purchased or acquired on or after 1 January 2010)], but not including F223[scrap metal within the meaning of section 16(4)(a),] works of art, collectors’ items, antiques, precious metals and precious stones;

“selling price” means the total consideration which a taxable dealer becomes entitled to receive in respect of or in relation to a supply of margin scheme goods, including all taxes, commissions, costs and charges whatsoever and value-added tax (if any) payable in respect of the supply;

“taxable dealer”—

• (a) means an accountable person who in the course or furtherance of business, whether acting on the person’s own behalf, or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale, purchases or acquires or applies for the purpose of his or her business margin scheme goods or the goods referred to in subsection (4)(a)(ii) and (iii), with a view to resale, or imports the goods referred to in subsection (4)(a)(i), with a view to resale, and

• (b) includes a person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 who acquires or purchases margin scheme goods for the purpose of the supply thereof as part of an agreement of the kind referred to in section 19(1)(c),

and, for the purposes of this interpretation, a person in another Member State shall be deemed to be a taxable dealer where, in similar circumstances, that person would be a taxable dealer in the State under this section;

“works of art” means any of the goods specified in paragraph 18(2) or 23 of Schedule 3 or in paragraph 1 of Schedule 5.

• (2) Subject to and in accordance with this section, a taxable dealer may apply the margin scheme to a supply of margin scheme goods.

• F224[(2A) A taxable dealer shall not apply the margin scheme to a supply of a new means of transport where section 24(1)(b) applies in relation to that supply.]

• (3) Where the margin scheme is applied to a supply of goods, the amount on which tax is chargeable on the supply in accordance with section 3(a) or (c) is, notwithstanding Chapter 1 of Part 5, the profit margin less the amount of tax included in the profit margin.

(4)(a) Subject to F225[paragraphs (b) and (c)] and to such conditions (if any) as may be specified in regulations, a taxable dealer may, notwithstanding subsection (2), opt to apply the margin scheme to all that dealer’s supplies of any of the following as if they were margin scheme goods:

• (i) a work of art, collector’s item or antique which the taxable dealer imported;

• (ii) a work of art which has been supplied to the taxable dealer by its creator or the creator’s successors in title; or

• (iii) a work of art which has been supplied to the taxable dealer by an accountable person other than a taxable dealer F226[…].

• (b) Where a taxable dealer opts to apply the margin scheme in accordance with paragraph (a), the option shall be for a period of not less than 2 years from the date when that option was exercised.

• F227[(c) The option provided for in paragraph (a) shall not apply where the works of art, collectors’ items or antiques supplied to or imported by the taxable dealer were chargeable at the rate of tax specified in section 46(1)(c).]

• (5) Where a taxable dealer exercises the option in accordance with subsection (4), in respect of the goods specified in subsection (4)(a)(i), then, notwithstanding the definition of “purchase price” in subsection (1), the purchase price for the purposes of determining the profit margin in relation to a supply of those goods shall be an amount equal to the value of those goods for the purposes of importation determined in accordance with section 53 increased by the amount of any tax payable in respect of the importation of those goods.

• (6) Subject to subsection (7) and notwithstanding Chapter 1 of Part 8, a taxable dealer who exercises the option in respect of the supply of the goods specified in subsection (4)(a) shall not be entitled to deduct any tax in respect of the purchase or importation of those goods.

• (7) Where a taxable dealer exercises the option in accordance with subsection (4), the dealer may, notwithstanding subsection (4)(b), in respect of any individual supply of the goods specified in subsection (4)(a), opt not to apply the margin scheme to that supply, and in such case the right to deduction of the tax charged on the purchase, intra-Community acquisition or importation of those goods shall, notwithstanding Chapter 1 of Part 8, arise only in the taxable period in which the dealer supplies those goods.

(8)(a) In this subsection—

“aggregate margin”, in respect of a taxable period—

• (i) subject to paragraph (ii), means an amount which is equal to the difference between the taxable dealer’s total turnover in that taxable period from supplies of low value margin scheme goods, to which the same rate of tax applies, less the sum of that taxable dealer’s purchase prices of low value margin scheme goods to which that rate of tax applies to the supply thereof, in that taxable period,