LegalizeS.I. No. 639/2010 - Value-Added Tax Regulations 2010
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
6 amending acts · 2024-02-02, S.I. No. 31/2024 - Value-Added Tax Regulations 2010 (Regulation 34B) (Amendment) Regulati…
- (c) the amount of tax estimated to be payable in respect of the period referred to in subparagraph (b).
- (2) A notice of an amount of tax assessed in accordance with section 111 of the Act shall contain the following:
- (a) the name, address and registration number of the person whose tax liability or refund is assessed,
- (b) the period to which the assessment relates (in this paragraph referred to as the “assessment period”),
- (c) an assessment of the total amount of tax which should have been paid or the total amount of tax (including, where appropriate, a nil amount) which in accordance with section 99(1) of the Act should have been refunded, as the case may be, in respect of the assessment period,
- (d) the total amount of tax (including, where appropriate, a nil amount) paid by the person or refunded to the person, as the case may be, in respect of the assessment period, and
- (e) the net amount due in respect of the assessment period.
Disclosure of information to Commissioners
Any person engaged in the supply of goods or services in the course or furtherance of business shall, when required to do so by notice in writing served on such person by the Commissioners, disclose to the Commissioners such particulars of any goods or services supplied to him or her as may be required by such notice.
Remission of small amounts of tax
The Commissioners may, at their discretion, remit the amount of tax, together with interest thereon, payable by a person in respect of goods and services supplied by the person during any taxable period, if the total amount of the tax, exclusive of any interest chargeable thereon does not exceed €20.
Miscellaneous
Free ports
(1) In this Regulation “control” has the meaning assigned to it by section 4 of the Act.
- (2) Subject to paragraph (3), goods that are imported by a registered person may be delivered or removed directly to a free port without payment of the tax chargeable on the importation, if that person—
- (a) shows to the satisfaction of the Commissioners that—
- (i) he or she has been granted a licence under section 4 of the Free Ports Act 1986 (No. 6 of 1986) authorising him or her to carry on within that free port any trade, business or manufacture, and
- (ii) the goods are being imported for the purposes of his or her trade, business or manufacture in that free port,
and
- (b) complies with such other conditions as the Commissioners may impose.
- (3) Paragraph (2) does not apply to the importation of food, drink, motor vehicles or petrol, except where tax on the importation of those goods would, if it were paid, be wholly deductible under Chapter 1 of Part 8 of the Act.
- (4) Except in accordance with paragraph (5), goods that have been imported without payment of the tax in accordance with paragraph (2) may not be removed from the free port concerned to any other part of the State (other than into another free port or the customs-free airport), unless such removal is in relation to a supply of those goods and is not a supply between the supplier and—
- (a) a person who exercises control over the supplier,
- (b) a person over whom the supplier exercises control, or
- (c) a person over whom the supplier and another person exercise control.
- (5) Goods in a free port whose removal from that free port is precluded by paragraph (4) may be so removed with the prior agreement in writing of the Commissioners in such exceptional cases as may be determined by them. Where such removal is allowed, tax which, but for this Regulation, would have been payable on the importation of the goods is payable at the time of that removal by the supplier.
Supplies for onboard consumption
(1) In this Regulation “excisable products” means the alcoholic products referred to in paragraphs (a) to (e), and the tobacco products referred to in paragraph (f), of section 104 (inserted by the Finance Act 1999 (No. 2 of 1999)) of the Finance Act 1992 (No. 9 of 1992).
- (2) The conditions that apply for the purposes of paragraph 7(6) of Schedule 2 to the Act are that the food, drink and tobacco products must be supplied—
- (a) in the case of excisable products, in such form, manner and quantities as may be permitted by the Commissioners in respect of relief from excise duty, and
- (b) in the case of food and drink, other than drink to which paragraph (a) applies—
- (i) from outlets on board vessels or aircraft approved by the Commissioners, and
- (ii) in such form and quantity as renders it suitable to be consumed by passengers while on board such vessels or aircraft.
Lettings in the short-term guest sector or holiday sector
A letting which constitutes a letting that is provided in the short-term guest sector or holiday sector for the purposes of paragraph 11(a)(ii) of Schedule 3 to the Act is a letting of all or part of a house, apartment or other similar establishment to a tourist, holidaymaker or other visitor for a period which does not exceed or is unlikely to exceed 8 consecutive weeks, but is not a letting—
- (a) governed by the Housing (Rent Books) Regulations 1993 ( S.I. No. 146 of 1993 ),
- (b) of a dwelling to which Part II of the Housing (Private Rented Dwellings) Act 1982 (No. 6 of 1982) applies, or
- (c) of accommodation which is provided as a temporary dwelling for emergency residential purposes.
Revocations
The Regulations set out in the Schedule to these Regulations are revoked.
SCHEDULEValue-Added Tax Regulations 2006 ( S.I. No. 548 of 2006 )
Value-Added Tax (Amendment) Regulations 2007 ( S.I. No. 272 of 2007 )
Value-Added Tax (Amendment) Regulations 2008 ( S.I. No. 238 of 2008 )
Value-Added Tax (Amendment) Regulations 2009 ( S.I. No. 289 of 2009 )
Value-Added Tax (Amendment) (No. 2) Regulations 2009 ( S.I. No. 577 of 2009 )
Value-Added Tax (Amendment) Regulations 2010 ( S.I. No. 144 of 2010 ).
GIVEN this 22 December 2010.
MICHAEL O’GRADY,
Revenue Commissioner.
The Minister for Finance consents to the making of Regulations 14, 15, 31, 38, 44 and 46 of the foregoing Regulations.
GIVEN under the Official Seal of the Minister for Finance,
21 December 2010.
BRIAN LENIHAN,
Minister for Finance.
EXPLANATORY NOTE
These Regulations are, largely, a restatement of the Value-Added Tax Regulations 2006, as amended, which are being revoked. They are consequent on the recent enactment of the Value-Added Tax Consolidation Act 2010 . The Regulations follow the structure of that Act, and update the secondary law relating to value-added tax (VAT) by reference to that Act. They cross-reference to the new statutory references of that Act and also take account of the repeal by that Act of obsolete or redundant provisions.
The Regulations contain a small number of new measures. These are highlighted in the outline of the Regulations below.
Preliminary and General
Citation and commencement
This Regulation contains the provisions relating to the title and commencement of the Regulations. The Regulations come into force on 1 January 2011.
Interpretation
This Regulation defines certain terms for the purposes of the Regulations as a whole.
Accountable Persons
Election to be an accountable person and cancellation of such election
This Regulation deals with the procedures concerning elections to be an accountable person, the cancellation of such elections and the cancellation of a VAT registration at the request of an accountable person whose turnover falls below the registration thresholds.
Groups
This Regulation caters for the formalities to be observed where a number of “linked companies” wish to be grouped for VAT purposes.
Taxable Transactions
Exemption of certain business gifts
This Regulation provides for an exemption from VAT for business gifts of negligible value.
Death, bankruptcy or liquidation
This Regulation specifies who must undertake the liabilities of the accountable person where that person dies or becomes bankrupt or, in the case of a company, goes into liquidation.
Supply of services comprising the use of immovable goods for private or non-business purposes
This Regulation deals with the private or non-business use of certain immovable goods.
Supply of certain services
This Regulation deals with the supply by a taxpayer free of charge of certain catering services for the taxpayer’s own private or personal use or that of his or her staff.
Taxable Amount
Adjustments for returned goods, discounts and price alterations
This Regulation deals with the adjustments to be made where the consideration received is less than the chargeable amount for any supply, e.g. in the case of discounts or in the case of price reductions, etc.
Adjustments for bad debts and for early termination of hire purchase agreements
This Regulation deals with the conditions to be fulfilled and the procedures to be followed to qualify for bad debt relief for VAT already accounted for in respect supplies of goods and services. It also provides for relief for VAT already accounted for in respect of a supply of goods under a hire purchase agreement in cases where that agreement is terminated early and the goods are returned to the hire purchase company.
A new measure (paragraph (10)) provides that an accountable person who has claimed relief in respect of any bad debt, and who subsequently recovers all or part of that debt, must treat the amount so recovered as inclusive of VAT and is liable to account for the VAT concerned, which is due and payable for the taxable period in which the amount is so recovered.
Stamps, coupons, tokens and vouchers
This Regulation deals with the amount chargeable on supplies of certain stamps, coupons, tokens or vouchers and the amount chargeable when they are redeemed. It provides that the taxable amount of the goods when redeemed is the consideration that was disregarded in accordance with section 43 (2) of the Value-Added Tax Consolidation Act 2010 .
Rates and Exemption
Apportionment of consideration
This Regulation deals with the circumstances and conditions under which an accountable person may disregard an individual supply or supplies in a multiple supply and the manner in which the consideration for such a multiple supply must be treated as regards the rate or rates of taxation to apply.
Determination in regard to tax
This Regulation sets out the form and content of a determination made by the Commissioners for the purposes of section 51 of the Value-Added Tax Consolidation Act 2010 .
Provisions Relating to Imports, Exports, etc
Imported goods
This Regulation deals with the application of certain customs rules to VAT at import.
A new measure (paragraph (3)(i)) is included in order to cater for the VAT treatment of goods re-imported into the State after being temporarily exported.
Retail Export Scheme
This Regulation sets out the conditions for granting relief of VAT (zero-rating), in accordance with section 58 of the Value-Added Tax Consolidation Act 2010 , on goods purchased in the State by non-EU residents or by Irish residents who are taking up residence outside the EU.
Paragraphs (2)(a) and (4) are new measures which provide that, at the time of the supply of the goods to the traveller, the supplier must make a record of the details of the documentary proof inspected by him or her confirming that the purchaser was a qualifying traveller, and that where the value of the goods bought by the traveller exceeds €2,000, the traveller is required to present both the goods and the relevant invoice to Customs.
Deductions
Relief for stock in trade held at commencement of taxability
This Regulation deals with relief for stock-in-trade at the commencement of taxability and sets out how the deduction in respect of such stock must be calculated and recorded.
Apportionment
This Regulation deals with the proportion of tax deductible in relation to inputs that are used for both taxable and non-taxable transactions and the adjustment of that proportion over a review period.
Capital Goods Scheme
This Regulation deals with a change in accounting year during an adjustment period in relation to the capital goods scheme.
Obligations of Accountable Persons
Registration
This Regulation sets out the procedures to be followed in relation to registration. It also covers cancellation of a registration when the accountable person ceases to trade.
Invoices and other documents
This Regulation deals with the provisions relating to the issuing of invoices, credit notes, debit notes, etc. It also provides for a mechanism for simplified invoicing arrangements.
Electronic invoicing
This Regulation deals with the issuing of invoices and other documents by electronic means and sets out the conditions and the system specifications required in order for those invoices, etc. to be valid for VAT purposes.
Invoicing provisions for flat-rate farmers
This Regulation deals with the provisions relating to the issuing of invoices, credit notes, debit notes, etc. in the case of flat-rate farmers supplying agricultural produce or services.
Time limits for issuing invoices and credit notes
This Regulation sets out the time limits for the issue of invoices and credit notes.
Paragraphs (b) and (c) are new measures in the Regulation, which prescribe time limits for the issuing of documents in relation to supplies of certain construction services and supplies of greenhouse gas allowances.
Returns
This Regulation requires an accountable person to furnish the details requested on a VAT return. The accountable person or another person acting under the authority of the accountable person may furnish the details.
Determination of tax due by reference to moneys received
This Regulation sets out the terms and conditions relating to the operation of the moneys received basis of accounting.
Statement of intra-Community supplies
This Regulation sets out the particulars required on statements of intra-Community supplies (VIES returns). The Regulation also specifies the means by which such statements may be returned to the Commissioners and the frequency of such returns.
Accounts
This Regulation deals with the type of records and accounts that are required to be kept by accountable persons.
Intra-Community acquisitions — certain new means of transport
This Regulation sets out the procedures to be followed in relation to the payment of VAT on the intra-Community acquisition of new aircraft and new vessels by private individuals and other persons not entitled to deduct the tax chargeable on the goods.
Conditions under which intra-Community supply of goods may be zero-rated
This is a new Regulation to provide conditions under which the intra-Community supply of goods may be zero-rated.
Investment gold — records of transactions
This Regulation deals with the type of records and accounts that are required to be kept by accountable persons who trade in investment gold.
Special Schemes
Antique furniture, silver, glass and porcelain
This Regulation specifies the types of antique furniture, silver, glass and porcelain to which the reduced rate of VAT can apply in accordance with paragraph 24 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 .
Travel Agents’ Margin Scheme
This Regulation provides for the taxation of margin scheme services from 1 January 2010 supplied by tour operators and travel agents, acting as principals (referred to in the VAT Directive as “travel agents”). The Regulation in particular caters for—
- • simplified accounting arrangements,
- • supplies to a traveller of margin scheme services together with goods and services provided from the travel agent’s own resources,
- • margin scheme services where the bought-in services are performed both inside and outside the Community, and
- • certain transitional arrangements.
Investment gold — waiver of exemption
This Regulation deals with the conditions and procedures for waiving exemption on supplies of investment gold or related intermediary services.
Investment gold — refunds of tax
This Regulation sets out the conditions for a refund of tax on the purchase, intra-Community acquisition or importation of gold.
Immovable Goods
Waiver of exemption under old property rules — backdating and cancellation
This Regulation sets out the conditions with which a person must comply if he or she wishes to backdate a waiver of exemption from tax on the short-term letting of immovable goods. It also deals with the provisions relating to the cancellation of waivers of exemption generally.
Refunds and Repayments of Tax
Refund of tax
This Regulation sets out the procedures for claiming a refund of tax.
Refund to foreign traders
This Regulation deals with the refund of tax to foreign traders as provided for under the EU Thirteenth VAT Directive.
Remission or repayment of tax on fishing vessels and equipment
This Regulation sets out the conditions under which an unregistered person may qualify for a refund of VAT on commercial sea-fishing vessels and equipment.
Administration and General
Nomination of officers
This Regulation allows the Revenue Commissioners to delegate certain functions.
Service of notices
This Regulation provides that the issue of any notice under the Value-Added Tax Consolidation Act 2010 may be sent by post.
Estimates and assessments
This Regulation deals with estimates and assessments of tax due and payable in accordance with sections 109 to 111 of the Value-Added Tax Consolidation Act 2010 .
Disclosure of information to the Commissioners
This Regulation requires a person in business to disclose information to the Revenue Commissioners when requested by them to do so.
Remission of small amounts of tax
This Regulation provides for the remission of negligible amounts of tax at the discretion of the Revenue Commissioners.
Miscellaneous
Free ports
This Regulation sets out the conditions for the relief of VAT at import of goods for use in a free port.
Supplies for onboard consumption
This Regulation provides the conditions under which certain food, drink and tobacco products supplied to passengers for consumption on board a vessel or aircraft during an intra-EU journey qualify for the zero rate of VAT.
Lettings in the short-term guest sector or holiday sector
This Regulation specifies what lettings are treated as being in the short-term guest sector or holiday sector for the purpose of applying the reduced rate of VAT.
Revocations
This Regulation lists in a Schedule the various Regulations revoked by these Regulations.
Footnotes
OJ No. L 347 of 11 December 2006, p. 1
OJ No. L 326 of 21 November 1986, p. 40.
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