Accountable Persons
VALUE-ADDED TAX CONSOLIDATION ACT
Part 9
Obligations of Accountable Persons (ss. 65-85)
Chapter 1 Registration (s. 65)
65.
Registration.
(1)The Revenue Commissioners shall set up and maintain a register of persons –
(a)who are, or who may become, accountable persons, or
(b)who are persons who dispose of goods or supply 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.
(2)The Revenue Commissioners shall assign a registration number to each person registered in accordance with subsection (1).
(2A)The Revenue Commissioners may cancel the registration number which has been assigned to a person in accordance with subsection (2), where that person does not become or ceases to be an accountable person.
(3)
(a)Every accountable person shall, within the period of 30 days beginning on the day on which the person first becomes an accountable person, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.
(b)Where an accountable person, when registering for tax, has furnished particulars specified in regulations referred to in paragraph (a) stating that he or she shall not engage in intra-Community trade, and the person subsequently engages in intra-Community trade, that person shall, within the period of 30 days beginning on the date on which he or she first engages in intra-Community trade, notify the Revenue Commissioners in writing of such an engagement.
(c)Where an accountable person notifies the Revenue Commissioners under paragraph (b) regarding his or her engagement in intra-Community trade, the Revenue Commissioners shall request that person to correct the particulars furnished as specified in regulations referred to in paragraph (a).
(d)In this subsection, ‘intra-Community trade’ means –
(i)the intra-Community supply of goods made by an accountable person and dispatched or transported from the State to a person registered for value-added tax in another Member State, or
(ii)the intra-Community acquisition of goods.
(4)Every 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 of his or her business shall, within 14 days of the disposal or the supply of a service, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.
Chapter 2 Invoicing (ss. 66-73)
Chapter 3
Returns and payment of tax (ss. 74-79)
74.
Tax due on supplies.
(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,
(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, 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)[deleted]
75.
Tax due on intra-Community acquisitions.
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.
(1)Subject to subsection (2) 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)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 –
(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 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,
and
(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,
(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 out of the proceeds of the disposal or the income from the services deemed to be supplied by the accountable person.
(3)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 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.
(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.
Adjustments to returns
(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.
(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.
(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, where section 91, 91C or 91E applies, the tax shall be 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 (s. 80)
80. Tax due on moneys received basis.
(1)A person who satisfies the Revenue Commissioners that –
(a)taking one period with another, at least 90 per cent of the person’s turnover is derived from taxable supplies to persons who are not registered persons, or
(b)the total consideration which the person is entitled to receive in respect of the person’s taxable supplies 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 (s. 81)
81.
Letter of expression of doubt.
(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 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 (ss. 82-83)
82.
Statement of intra-Community supplies of goods.
(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.
(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, 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.
(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.