{"id":10750,"date":"2022-04-15T10:00:57","date_gmt":"2022-04-15T10:00:57","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10750"},"modified":"2024-03-31T17:25:57","modified_gmt":"2024-03-31T17:25:57","slug":"cross-border-services","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/cross-border-services\/","title":{"rendered":"Cross Border Services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Place_of_Supply\" title=\"Place of Supply\">Place of Supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Receiving_Services_from_Abroad\" title=\"Receiving Services from Abroad\">Receiving Services from Abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Electronic_and_Like_Services\" title=\"Electronic and Like Services\">Electronic and Like Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#One_Stop_Shop\" title=\"One Stop Shop\">One Stop Shop<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Establishment\" title=\"Establishment\">Establishment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Services_Subject_to_Special_Rules\" title=\"Services Subject to Special Rules\">Services Subject to Special Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Special_Use_and_Enjoyment_Rules\" title=\"Special Use and Enjoyment Rules\">Special Use and Enjoyment Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#B2C_Outside_EU\" title=\"B2C Outside EU\">B2C Outside EU<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/cross-border-services\/#Recovery_of_VAT_Abroad\" title=\"Recovery of VAT Abroad\">Recovery of VAT Abroad<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#VALUE-ADDED_TAX_CONSOLIDATION_ACT\" title=\"VALUE-ADDED TAX CONSOLIDATION ACT\">VALUE-ADDED TAX CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Meaning_of_supply_of_services\" title=\"Meaning of supply of services.\">Meaning of supply of services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Transfer_of_intangible_business_assets_deemed_not_to_be_supply_of_services\" title=\"Transfer of intangible business assets deemed not to be supply of services.\">Transfer of intangible business assets deemed not to be supply of services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Self-supply_of_services\" title=\"Self-supply of services.\">Self-supply of services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Special_rules_in_relation_to_supplies_of_services\" title=\"Special rules in relation to supplies of services.\">Special rules in relation to supplies of services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Place_of_supply_of_goods_ss_29-31\" title=\"Place of supply of goods (ss. 29-31)\">Place of supply of goods (ss. 29-31)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#General_rules\" title=\"General rules.\">General rules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Goods_supplied_to_non-registered_persons\" title=\"Goods supplied to non-registered persons.\">Goods supplied to non-registered persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Gas_and_electricity_supplies\" title=\"Gas and electricity supplies.\">Gas and electricity supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Chapter_2_Place_of_intra-Community_transactions_ss_32-32A\" title=\"Chapter 2 Place of intra-Community transactions (ss. 32-32A)\">Chapter 2 Place of intra-Community transactions (ss. 32-32A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Intra-Community_acquisitions_of_goods\" title=\"Intra-Community acquisitions of goods.\">Intra-Community acquisitions of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Chain_transactions\" title=\"Chain transactions.\">Chain transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Place_of_supply_of_services_ss_33-35\" title=\"Place of supply of services (ss. 33-35)\">Place of supply of services (ss. 33-35)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#General_rules-2\" title=\"General rules.\">General rules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Use_and_enjoyment_provisions\" title=\"Use and enjoyment provisions.\">Use and enjoyment provisions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Place_of_supply_for_certain_taxable_persons_making_supplies_of_intra-Community_distance_sales_of_goods_and_supplies_of_telecommunication_services_radio_or_television_broadcasting_services_or_electronically_supplied_services_s_35A\" title=\"Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services (s. 35A)\">Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services (s. 35A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Electronic_services_scheme\" title=\"Electronic services scheme.\">Electronic services scheme.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Special_schemes_for_taxable_persons_supplying_services_to_non-taxable_persons_making_intra-Community_distance_sales_of_goods_making_certain_domestic_supplies_of_goods_or_importing_goods_ss_91A-91K\" title=\"Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)\">Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Definitions\" title=\"Definitions.\">Definitions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Non-Union_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Non-Union scheme (where the State is Member State of consumption).\">Non-Union scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Union_scheme_where_the_State_is_Member_State_of_identification\" title=\"Union scheme (where the State is Member State of identification).\">Union scheme (where the State is Member State of identification).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Union_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Union scheme (where the State is Member State of consumption).\">Union scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Regulations_special_schemes_for_telecommunications_services_broadcasting_services_and_electronically_supplied_services\" title=\"Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.\">Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Electronic_interfaces_facilitating_distance_sales_of_goods\" title=\"Electronic interfaces facilitating distance sales of goods.\">Electronic interfaces facilitating distance sales of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Special_arrangements_for_value-added_tax_on_import\" title=\"Special arrangements for value-added tax on import.\">Special arrangements for value-added tax on import.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Import_scheme_%E2%80%93_interpretation_and_general_provisions\" title=\"Import scheme &#8211; interpretation and general provisions.\">Import scheme &#8211; interpretation and general provisions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Import_scheme_where_the_State_is_Member_State_of_identification\" title=\"Import scheme (where the State is Member State of identification).\">Import scheme (where the State is Member State of identification).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Import_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Import scheme (where the State is Member State of consumption).\">Import scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Suspension_arrangements_for_alcohol_products_s_92\" title=\"Suspension arrangements for alcohol products (s. 92)\">Suspension arrangements for alcohol products (s. 92)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/cross-border-services\/2\/#Suspension_arrangements_for_alcohol_products\" title=\"Suspension arrangements for alcohol products.\">Suspension arrangements for alcohol products.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Place_of_Supply\"><\/span>Place of Supply<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The place of supply determines where VAT is charged. The EU VAT directive set principles for determining the place of supply. The United Kingdom operates a system which is still very much influenced by the EU directives.<\/p>\n<p>In the case of business to business cross-border services, the place of supply is generally where the business which receives the service is established. This means that where a business established in Ireland renders a service to a business established in France, the place of supply will be France. The recipient will self account for VAT there.<\/p>\n<p>The Irish service provider will not be obliged to charge VAT, because the place of supply is not Ireland. For VAT deduction purposes however the transaction is treated as if it was a zero rate supply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Receiving_Services_from_Abroad\"><\/span>Receiving Services from Abroad<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where an Irish established business receives a service from a business established in another state whether within the EU or outside the EU, it must self account for VAT. This means that it must charge itself VAT. If it is undertaking a VAT registered business, it should be able to offset this charge against the input (purchase) VAT credit.<\/p>\n<p>If a business recipient is not registered for VAT and receives a supply of a service from abroad, it must register for VAT for this purpose. Equally businesses which undertake a service not subject to VAT such as financial service businesses, must register an account for VAT on services received from outside Ireland.<\/p>\n<p>Equally businesses subject to special treatment such as flat rate farmers and fishermen must register and account for VAT for this purpose. Equally public bodies are obliged to self account for VAT and services received. If they do not already have a VAT number they may be obliged to register for this purpose.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Electronic_and_Like_Services\"><\/span>Electronic and Like Services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where telecommunications broadcasting and electronic services are provided to private persons not acting in the course of business VAT is chargeable in the place with the consumers are resident\/established. An electronic service is one provided over the Internet without or with minimal human input dependent on information technology. It does not apply to a transaction of service simply because the Internet is used.<\/p>\n<p>From 1st January 2015 the Mini One-Stop Shop scheme commenced in respect of telecommunication broadcasting and electronic services provided to consumers. The scheme applies to EU established businesses and to businesses outside the EU providing TBE services within the EU. The business may pay and file VAT to one state. For EU businesses this will usually be there home state. For non-EU established businesses they may choose one particular EU state with whom to file.<br \/>\nThat state remits VAT to the states in which the consumer is services are provided are resident.<br \/>\nThis online system is the Mini One-Stop Shop (MOSS).<\/p>\n<p>The obligations apply in respect of service providers involved in the supply of TBE services. There may be a range of providers involved in the supply of the service<\/p>\n<p>There are rules which assist ascertainment of where the consumer is resident or deemed to be resident. This may be proved for example by the IP the billing addressor a range of other connecting factors. The supplier must gather two non-contradictory pieces of evidence.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"One_Stop_Shop\"><\/span>One Stop Shop<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Since 1 July 2021 the EU One-Stop Shop (OSS) system applies more generally. It applies to supplies of services both by EU established an non-EU established suppliers to consumers in the EU.<br \/>\nThere is an EU scheme for EU established suppliers.<\/p>\n<p>There is another scheme for non-EU established suppliers. For EU established suppliers they may register with their own revenue authority. A non-established supplier may register with any revenue authority in the EU.<\/p>\n<p>The scheme applies to all B2C supplies of services within the EU. Unlike the scheme applicable to imports, it is not limited to value of \u20ac150.<\/p>\n<p>In the case of business to consumer transactions, the place of supply is generally where the supplier is established. However, there are several important exceptions dependent upon whether the service is rendered to a recipient inside or outside the European Union.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Establishment\"><\/span>Establishment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Unless the special rules that deem the transaction to be in a particular place because of its nature apply, the most important consideration is where the supplier and the recipient of the service are established. Establishment implies having a base or permanent place of business in that place. It will generally be a sufficient presence to enable the service to be rendered.<\/p>\n<p>For the B2B treatment to apply, there must be a service rendered by a business established in one country to a business established in another. If the service is rendered to or by a local establishment of the same business, then the cross-border treatment may not be available. If, for example the service is rendered by a branch in the recipient state then there is a domestic supply in the recipient&#8217;s state. The service is received by a branch in the supplier&#8217;s state then there is a domestic supply in the supplier&#8217;s state.<\/p>\n<p>In the case of individuals, his or her establishment is based on residence. The residence of a private person determines whether or not there is a cross-border supply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Services_Subject_to_Special_Rules\"><\/span>Services Subject to Special Rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A range of services are not subject to the general rule due to the nature of the service concerned. The logic of the treatment will be apparent from the nature of the service.<\/p>\n<p>The supply of services connected to immovable property. This refers to services relating to land or buildings. It includes such things as the services of estate agents and solicitors in land related transactions. It includes the letting of land and the provision of accommodation services. It includes construction work and services of persons directly related to the same.<\/p>\n<p>Where such services are provided by a person in a place outside the State, the provider may have to register for VAT there. However in some cases the recipient self accounts in the same manner as a B2B cross-border transaction so that the provider does not need to register in those cases.<\/p>\n<p>Passenger transport services are supplied where they take place.<\/p>\n<p>Admission to cultural artistic sporting scientific educational and entertainment and like services to a taxable person or to a consumer takes place where the event is happening.<\/p>\n<p>Restaurant and catering services are provided where they take place.<\/p>\n<p>Short-term Hiring of vehicles (up to 30 days) takes place where the vehicle is made available to the customer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Use_and_Enjoyment_Rules\"><\/span>Special Use and Enjoyment Rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The so-called use and enjoyment provisions vary from EU state to state. They deem supply to take place where it is used or enjoyed. The use and enjoyment rules are specifically applicable only to a number of categories of transaction or service. They apply to<\/p>\n<ul>\n<li>the hire or letting of movable goods used in the state to persons located outside the EU<\/li>\n<li>the hire and letting of means of transport used outside the EU; supplied outside the EU<\/li>\n<li>telecommunication broadcasting and electronic services supplied to used and enjoyed by private persons by entities established outside the EU; where the private persons are situate resident<br \/>\ntelecommunication broadcasting and electronic services supplied by entities established in the state to persons established outside the EU but used and enjoyed in the state; the place of supply is the state<\/li>\n<li>banking financial and insurance services supplied to private persons resident outside the EU but enjoyed in the state; is the place of supply is the state<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"B2C_Outside_EU\"><\/span>B2C Outside EU<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain categories of service when supplied to nonbusiness private persons resident outside the EU are deemed to be provided outside the EU and accordingly not subject to Irish VAT.<\/p>\n<p>The following services when provided to non-business customers established outside the European Union (EU), the place of supply is outside the EU. In general, no Irish VAT is chargeable on these supplies.<\/p>\n<ul>\n<li>transfers and assignments of copyrights, patents, licences, trademarks and similar rights<\/li>\n<li>advertising services<\/li>\n<li>the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information<br \/>\nobligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right<\/li>\n<li>banking, financial and insurance transactions including reinsurance, except for the hire of safes<\/li>\n<li>the supply of staff<\/li>\n<li>the hiring out of movable tangible property, with the exception of all means of transport<\/li>\n<li>the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems. This includes the provision of other services directly linked thereto<\/li>\n<li>telecommunications services<\/li>\n<li>radio and television broadcasting services<\/li>\n<li>electronically supplied services.<\/li>\n<\/ul>\n<p>The supplier must obtain proof that the private non-business customer is resident outside the European Union. This will require checking the address associated with the customer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Recovery_of_VAT_Abroad\"><\/span>Recovery of VAT Abroad<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As is the case with goods, a business which is not registered for VAT in the State may recover VAT incurred in the State or in other states in the course of its business. The EU VAT rules provide for a mechanism to apply for a refund through the home country&#8217;s revenue where they are not registered for VAT in the state concerned.<\/p>\n<p>For businesses established outside the EU the centralised EU system is not available. They must apply individually to the relevant relevant revenue authority to prove they are a business and prove that they incurred VAT in the course of that business, which would be deductible if they had been carrying out business in that EU state.<\/p>\n<p>Deductions are only available in respect of the business which would have a right to VAT deduction\/reclaim if it was carrying on a business in their state. Therefore businesses which are exempt from VAT may not reclaim VAT incurred in other EU states.<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<h2>VALUE-ADDED TAX CONSOLIDATION ACT<\/h2>\n<p>Chapter 3 Supply of services (ss. 25-28)<br \/>\n25.<\/p>\n<h4>Meaning of supply of services.<\/h4>\n<p>(1)In this Act &#8220;supply&#8221;, in relation to a service, means the performance or omission of any act or the toleration of any situation other than &#8211;<br \/>\n(a)the supply of goods, and<br \/>\n(b)a transaction specified in section 20 or 22(2).<\/p>\n<p>(2)[deleted]<\/p>\n<p>26.<\/p>\n<h4>Transfer of intangible business assets deemed not to be supply of services.<\/h4>\n<p>(1)For the purposes of this section &#8220;accountable person&#8221; shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 14(1) or 17(1).<\/p>\n<p>(2)The transfer of goodwill or other intangible assets of a business, in connection with the transfer of the business or part thereof (even if that business or that part thereof had ceased trading), or in connection with a transfer of ownership of goods in accordance with section 20(2)(c), by &#8211;<\/p>\n<p>(a)an accountable person to a taxable person who carries on a business in the State, or<\/p>\n<p>(b)a person who is not an accountable person to another person,<\/p>\n<p>shall be deemed, for the purposes of this Act, not to be a supply of services.<\/p>\n<p>27.<\/p>\n<h4>Self-supply of services.<\/h4>\n<p>(1)For the purposes of this Act, any of the following, if so provided by regulations, and in accordance with those regulations, shall be deemed to be a supply of services by a person for consideration in the course or furtherance of that person&#8217;s business:<\/p>\n<p>(a)the use of goods (other than immovable goods) forming part of the assets of a business &#8211;<\/p>\n<p>(i)for the private use of an accountable person or of such person&#8217;s staff, or<\/p>\n<p>(ii)for any purposes other than those of an accountable person&#8217;s business,<\/p>\n<p>where the tax on those goods is wholly or partly deductible;<\/p>\n<p>(b)the supply of services carried out free of charge by an accountable person for such person&#8217;s own private use or that of such person&#8217;s staff or for any purposes other than those of such person&#8217;s business;<\/p>\n<p>(c)the supply of services by an accountable person for the purposes of such person&#8217;s business where the tax on such services, were they supplied by another accountable person, would not be wholly deductible.<\/p>\n<p>(2)Subject to subsection (3), the use of immovable goods forming part of the assets of a business &#8211;<\/p>\n<p>(a)for the private use of an accountable person or of such person&#8217;s staff, or<\/p>\n<p>(b)for any purpose other than those of the accountable person&#8217;s business,<\/p>\n<p>is a taxable supply of services if &#8211;<\/p>\n<p>(i)that use occurs during a period of 20 years following the acquisition or development of those goods by the accountable person, and<\/p>\n<p>(ii)those goods are treated for tax purposes as forming part of the assets of the business at the time of their acquisition or development.<\/p>\n<p>(3)Subsection (2) does not apply in the case of immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.<\/p>\n<p>28.<\/p>\n<h4>Special rules in relation to supplies of services.<\/h4>\n<p>(1)The supply of services through a person (in this subsection referred to as the &#8220;agent&#8221;) who, while purporting to act on his or her own behalf, concludes agreements in his or her own name but on the instructions of, and for the account of, another person, shall be deemed, for the purposes of this Act, to constitute a supply of the services to and simultaneously by the agent.<\/p>\n<p>(2)Where services are supplied by a person and the person is not legally entitled to recover consideration in respect of or in relation to that supply but moneys are received in respect of or in relation to such supply, then, for the purposes of this Act &#8211;<\/p>\n<p>(a)the services in question shall be deemed to have been supplied for consideration, and<\/p>\n<p>(b)the moneys received shall be deemed to be consideration that the person who supplied the services in question became entitled to receive in respect of or in relation to the supply of those services.<\/p>\n<p>(3)Where a person is indemnified under a policy of insurance in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, such person.<\/p>\n<p>(4)Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, services (being services that are supplied using the assets or part of the assets of an accountable person) are, under any power exercisable by another person (including a receiver or liquidator), supplied by that other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of winding up of a company, then those services shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.<\/p>\n<p>(5)Where another person (including a receiver or liquidator), under any power exercisable by that other person, in or towards the satisfaction of a debt owed by a taxable person, or in the course of winding up of a company &#8211;<\/p>\n<p>(a)makes a supply consisting of a letting of immovable goods, being the assets or part of the assets of the taxable person, and<\/p>\n<p>(b)that other person exercises an option to tax that letting in accordance with section 97(1)(a)(i),<\/p>\n<p>then that taxable person shall be deemed to have supplied that letting and to have exercised the option to tax.<\/p>\n<p>Part 4 Place of Taxable Transactions (ss. 29-35A)<br \/>\nChapter 1<\/p>\n<h4>Place of supply of goods (ss. 29-31)<\/h4>\n<p>29.<\/p>\n<h4>General rules.<\/h4>\n<p>(1)For the purposes of this Act, the place where goods are supplied shall be deemed to be &#8211;<\/p>\n<p>(a)in the case of goods dispatched or transported and to which section 30 does not apply, subject to subsection (2), the place where the dispatch or transportation to the person to whom the goods are supplied begins,<\/p>\n<p>(b)in the case of goods which are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place where the goods are installed or assembled,<\/p>\n<p>(c)in the case of goods not dispatched or transported, the place where the goods are located at the time of supply,<\/p>\n<p>(d)in the case of goods supplied on board vessels, aircraft or trains during transport, the places of departure and destination of which are within the Community, the place where the transport begins.<\/p>\n<p>(2)Where goods referred to in subsection (1)(a) are dispatched or transported from a place outside the Community, then, for the purposes of this Act, the place of supply by the person who imports those goods and the place of any subsequent supplies shall be deemed to be where the goods are imported.<\/p>\n<p>30.<\/p>\n<h4>Goods supplied to non-registered persons.<\/h4>\n<p>Notwithstanding section 29(1)(a) or (2), for the purposes of this Act, the place where goods are supplied shall be deemed to be &#8211;<\/p>\n<p>((a)subject to section 35A, in the case of an intra-Community distance sale of goods, the place where the goods are located when the dispatch or transport of the goods to the customer ends,<\/p>\n<p>(b)in the case of distance sales of goods imported from third territories or third countries into a Member State other than that in which the dispatch or transport of the goods to the customer ends, the place where the goods are located when the dispatch or transport of the goods to the customer ends;<\/p>\n<p>(c)in the case of distance sales of goods imported from third territories or third countries into the Member State in which the dispatch or transport of the goods to the customer ends, that Member State, provided that the value-added tax on those goods is declared under the provisions implementing Section 4 of Chapter 6 of Title XII of the VAT Directive in that Member State.<\/p>\n<p>31.<\/p>\n<h4>Gas and electricity supplies.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this subsection &#8220;taxable dealer&#8221; means an accountable person whose principal business in respect of supplies of gas through the natural gas distribution system, of heat or cooling energy through heating or cooling networks, or of electricity, received by that person, is the supply of those goods for consideration in the course or furtherance of business and whose own consumption of those goods is negligible.<\/p>\n<p>(b)For the purposes of this Act, the place where goods are supplied shall be deemed to be &#8211;<\/p>\n<p>(i)in the case of the supply of gas through the natural gas distribution system, of heat or cooling energy through heating or cooling networks, or of electricity, to a taxable dealer, whether in the State, in another Member State of the Community or outside the Community &#8211;<\/p>\n<p>(I)the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied,<\/p>\n<p>(II)in the absence of such a place of business or fixed establishment, the place where that taxable dealer has a permanent address or usually resides,<\/p>\n<p>(ii)in the case of the supply of gas through the natural gas distribution system situated within the territory of the Community or any network connected to such a system, of heat or cooling energy through heating or cooling networks, or of electricity, to a customer other than a taxable dealer, the place where that customer has effective use and consumption of those goods.<\/p>\n<p>(2)Where all or part of the goods referred to in subsection (1)(b)(ii) are not consumed by the customer referred to in that subsection, then, for the purposes of this Act, the goods not so consumed shall be deemed to have been supplied to that customer and used and consumed by that customer &#8211;<\/p>\n<p>(a)at the place where the customer has established the business concerned or has a fixed establishment for which the goods are supplied,<\/p>\n<p>(b)in the absence of such a place of business or fixed establishment, at the place where the customer has a permanent address or usually resides.<\/p>\n<h4>Chapter 2 Place of intra-Community transactions (ss. 32-32A)<\/h4>\n<p>32.<\/p>\n<h4>Intra-Community acquisitions of goods.<\/h4>\n<p>(1)The place where an intra-Community acquisition of goods occurs shall be deemed to be the place where the goods are when the dispatch or transportation ends.<\/p>\n<p>(2)Without prejudice to subsection (1) but subject to subsection (3), when the person acquiring the goods quotes his or her value-added tax registration number for the purpose of the acquisition, the place where an intra-Community acquisition of goods occurs shall be deemed to be within the territory of the Member State which issued that registration number, unless the person acquiring the goods can establish that such acquisition has been subject to value-added tax referred to in the VAT Directive in accordance with subsection (1).<\/p>\n<p>(3)Subsection (2) shall not apply where &#8211;<\/p>\n<p>(a)the person quotes the registration number assigned to him or her in accordance with section 65 for the purpose of making an intra-Community acquisition and the goods are dispatched or transported from the territory of a Member State directly to the territory of another Member State, neither of which is the State,<\/p>\n<p>(b)the person makes a subsequent supply of the goods to a person registered for value-added tax in the Member State where the dispatch or transportation ends,<\/p>\n<p>(c)the person issues an invoice in relation to that supply &#8211;<\/p>\n<p>(i)in such form and containing such particulars as would be required in accordance with section 66(1) if he or she made the supply of the goods in the State to a person registered for value-added tax in another Member State,<\/p>\n<p>(ii)containing an explicit reference to the EC simplified triangulation arrangements, and<\/p>\n<p>(iii)indicating that the recipient of that supply is liable to account for the value-added tax due in that Member State,<\/p>\n<p>and<\/p>\n<p>(d)in accordance with regulations, the person includes a reference to the supply in the statement referred to in section 82 as if it were an intra-Community supply for the purposes of that section.<\/p>\n<p>32A.<\/p>\n<h4>Chain transactions.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;chain transaction&#8217; means a series of successive supplies of the same goods where those goods are dispatched or transported from one Member State to another Member State, directly from the first supplier of the goods to the last customer in the chain;<\/p>\n<p>&#8216;intermediary operator&#8217; means a supplier in a chain transaction, other than the first supplier, who dispatches or transports the goods or engages a third party to dispatch or transport the goods on his or her behalf.<\/p>\n<p>(2)Subject to subsection (3), in a chain transaction, the dispatch or transport of the goods shall be ascribed only to the supply made to the intermediary operator.<\/p>\n<p>(3)Where the intermediary operator provides to his or her supplier a value-added tax identification number, issued to that intermediary operator by the Member State from which the goods are dispatched or transported, the dispatch or transport of the goods shall be ascribed only to the supply made by that intermediary operator.<\/p>\n<p>(4)This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive.<\/p>\n<p>Chapter 3<\/p>\n<h4>Place of supply of services (ss. 33-35)<\/h4>\n<p>33. Application and interpretation of section 34.<br \/>\n(1)For the purpose of applying section 34, every person registered for value-added tax is a taxable person.<\/p>\n<p>(2)In section 34(c) a supply of services connected with immovable goods includes &#8211;<\/p>\n<p>(a)a supply of services by experts or estate agents,<\/p>\n<p>(b)a provision of accommodation in a hotel or guesthouse or in an establishment having a similar function, or in a holiday camp or a site developed for use as a camping site,<\/p>\n<p>(ba)the supply of telecommunications services, radio or television broadcasting services or electronically supplied services, together with the provision of accommodation of the kind specified in paragraph (b), where the supply is by the provider of that accommodation acting in his or her own name, and<\/p>\n<p>(c)a supply of services involving the preparation and co-ordination of construction work (including a supply of services of architects and of persons who provide on-site supervision).<\/p>\n<p>(3)In section 34(e) &#8220;intra-Community transport of goods&#8221; means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States.<\/p>\n<p>(4)In section 34(k) &#8220;short-term&#8221; means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days.<\/p>\n<p>(4A)In paragraphs (ka) and (kb) of section 34 &#8216;long-term&#8217; means the continuous possession or use of a means of transport throughout a period of more than 30 days or, if the means of transport is a vessel, more than 90 days.<\/p>\n<p>(4B)[deleted]<\/p>\n<p>(5)The following services are specified for the purpose of section 34(m):<\/p>\n<p>(a)services that consist of transferring or assigning copyrights, patents, licences, trade marks and similar rights;<\/p>\n<p>(b)advertising services;<\/p>\n<p>(c)the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;<\/p>\n<p>(d)services that consist of obligations to refrain from pursuing or exercising, wholly or partly, a business activity or a right referred to in this subsection;<\/p>\n<p>(e)services that consist of financial transactions (including banking transactions and financial fund management transactions but excluding the provision of safe deposit facilities) or insurance transactions (including reinsurance transactions);<\/p>\n<p>(f)services that consist of supplying staff;<\/p>\n<p>(g)services that consist of hiring out movable tangible property (other than a means of transport);<\/p>\n<p>(h)services that consist of the provision of access to a natural gas distribution system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to the heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked to those systems;<\/p>\n<p>(i)telecommunications services;<\/p>\n<p>(j)radio or television broadcasting services;<\/p>\n<p>(k)electronically supplied services.<\/p>\n<p>34.<\/p>\n<h4>General rules.<\/h4>\n<p>The following rules apply to determine the place where, for the purposes of this Act, services are supplied:<\/p>\n<p>(a)except as provided by paragraphs (c), (d), (g), (i), (j) and (k), the place of supply of services to a taxable person acting as such is &#8211;<\/p>\n<p>(i)subject to subparagraph (ii), the place where the person&#8217;s business is established,<\/p>\n<p>(ii)if the services are supplied to a fixed establishment of the person located in a place other than the place where the business is established, the place where the fixed establishment is located,<\/p>\n<p>(iii)if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the taxable person who receives the services is located;<\/p>\n<p>(b)except as provided by paragraphs (c) to (n), the place of supply of services to a non-taxable person is &#8211;<\/p>\n<p>(i)subject to subparagraph (ii), the place where the supplier&#8217;s business is established,<\/p>\n<p>(ii)if the services are supplied from a fixed establishment of the supplier located at a place other than the place where the supplier&#8217;s business is established, the place where the fixed establishment is located,<\/p>\n<p>(iii)if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the supplier is located;<\/p>\n<p>(c)if the supply of services is connected with immovable goods, or is the grant of a right to use those goods, the place where those goods are located;<\/p>\n<p>(d)if the supply of services is the provision of passenger transport, the place or the places where the transport takes place;<\/p>\n<p>(e)if the supply of services is the provision of the transport of goods to a non-taxable person and is not an intra-Community transport of goods, the place or places where the transport takes place;<\/p>\n<p>(f)if the supply of services is the provision of intra-Community transport of goods to a non-taxable person, the place of departure of those goods (being the place where the transport of the goods actually begins) irrespective of the distance covered by the means of transport in order to reach the place where the goods are located;<\/p>\n<p>(g)if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, such as a fair or exhibition (including the supply of tickets granting access to such an event), and the supply is to a taxable person, the place where that event actually takes place;<\/p>\n<p>(ga)if the supply of services, and of any ancillary services, is in respect of or related to a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition (including the supply of services of the organiser of such an activity or the supply of tickets granting access to such an activity), and the supply is to a non-taxable person, the place where that activity actually takes place;<\/p>\n<p>(h)if the supply of services is to a non-taxable person and consists of &#8211;<\/p>\n<p>(i)ancillary transport activities, such as loading, unloading and handling goods,<\/p>\n<p>(ii)carrying out valuations of, or work on, movable goods, or<\/p>\n<p>(iii)contract work,<\/p>\n<p>the place where those services are physically carried out;<\/p>\n<p>(i)if the supply of services is the provision of restaurant or catering services (other than those referred to in paragraph (j)), the place where those services are physically carried out;<\/p>\n<p>(j)if the supply of services is the provision of restaurant or catering services that are physically carried out on board a ship, aircraft or train during a section of a passenger transport operation undertaken within the Community and the first scheduled point of departure within the Community of that transport operation is in the State, the State;<\/p>\n<p>(k)if the supply of services consists of a short-term hiring out of a means of transport, the place where the means of transport is actually placed at the disposal of the customer;<\/p>\n<p>(ka)subject to paragraph (kb), if the supply of services consists of a long-term hiring out of a means of transport to a non-taxable person, the place where that person is established or has a permanent address or usually resides;<\/p>\n<p>(kb)if &#8211;<\/p>\n<p>(i)the supply of services consists of a long-term hiring out of a pleasure boat to a non-taxable person, and<\/p>\n<p>(ii)that service is actually provided by the supplier from his or her place of business or a fixed establishment situated in that place,<\/p>\n<p>the place where the pleasure boat is actually put at the disposal of the customer;<\/p>\n<p>(kc)subject to section 35A, if the supply of services consists of the provision of &#8211;<\/p>\n<p>(i)telecommunications services,<\/p>\n<p>(ii)radio or television broadcasting services, or<\/p>\n<p>(iii)electronically supplied services,<\/p>\n<p>(other than the provision of those services to which paragraph (c) relates) to a non-taxable person, the place where that person is established, has a permanent address or usually resides;<\/p>\n<p>(kd)[deleted]<\/p>\n<p>(l)[deleted]<\/p>\n<p>(m)if the supply of services consists of a supply of services specified in section 33(5) and the supply is to a non-taxable person &#8211;<\/p>\n<p>(i)who is established outside the Community,<\/p>\n<p>(ii)whose permanent address is outside the Community, or<\/p>\n<p>(iii)who usually resides outside the Community,<\/p>\n<p>the place where the person is established, has a permanent address or usually resides;<\/p>\n<p>(n)if the supply of services is the provision of services to a non-taxable person by an intermediary acting in the name and on behalf of another person, the place where the underlying transaction is supplied.<\/p>\n<p>35.<\/p>\n<h4>Use and enjoyment provisions.<\/h4>\n<p>(1)Where, in the case of a supply of services that consists of hiring out movable goods, the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply of those services is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(2)Where, in the case of a supply of services that consists of hiring out a means of transport, the place of supply of the services would, apart from this subsection, be the State but those services are in effect used and enjoyed outside the Community, the place of supply of those services is nevertheless taken to be outside the Community for the purposes of this Act.<\/p>\n<p>(3)Where, in the case of a supply of services that consists of the provision to a non-taxable person of a telecommunications service, a radio or a television broadcasting service or a telephone card, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(4)Where, in the case of a supply of services that consists of the provision by a taxable person established in the State of a telecommunications service or a telephone card to a non-taxable person, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is taken to be the State for the purposes of this Act.<\/p>\n<p>(5)Where, in the case of a supply of services that consists of the provision to a non-taxable person of financial services (including banking services and financial fund management services but not including the provision of safe deposit facilities) or insurance services (including reinsurance), the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(6)Where money transfer services provided to a person in the State are in effect used and enjoyed in the State, the place of supply of intermediary services that are provided in respect of, or in relation to, those services to a principal established outside the Community, is taken to be the State for the purposes of this Act.<\/p>\n<p>Chapter 4<\/p>\n<h4>Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services (s. 35A)<\/h4>\n<p>35A.<br \/>\n(1)Subject to subsection (3), sections 30(a) and 34(kc) shall not apply to &#8211;<\/p>\n<p>(a)intra-Community distance sales of goods, or<\/p>\n<p>(b)supplies of telecommunications services, radio or television broadcasting services or electronically supplied services,<\/p>\n<p>made by a taxable person where &#8211;<\/p>\n<p>(i)the taxable person is established or, in the absence of an establishment, has his or her permanent address or usually resides in the State only,<\/p>\n<p>(ii)the goods referred to in paragraph (a) are dispatched or transported to a Member State other than the State, or services referred to in paragraph (b) are supplied to a non- taxable person who is established, has his or her permanent address or usually resides in a Member State other than the State, and<\/p>\n<p>(iii)the total value of the supplies, exclusive of value-added tax, of goods referred to in paragraph (a) and services referred to in paragraph (b) does not in the current calendar year, and did not in the previous calendar year, exceed \u20ac10,000.<\/p>\n<p>(2)Subject to subsections (3) and (4), where subsection (1) applies &#8211;<\/p>\n<p>(a)section 29(1)(a) shall apply to intra-Community distances sales of goods, and<\/p>\n<p>(b)section 34(b) shall apply to the supply of telecommunications services, radio or television broadcasting services or electronically supplied services.<\/p>\n<p>(3)Where, during a calendar year, the threshold referred to in subsection (1)(iii) is exceeded, sections 30(a) and 34(kc) shall apply from the date on which that threshold is exceeded.<\/p>\n<p>(4)<\/p>\n<p>(a)A taxable person in respect of whom subsection (1) applies may opt for the place of supply of the supplies of goods referred to in subsection (1)(a) and services referred to in subsection (1)(b) to be determined in accordance with sections 30(a) and 34(kc).<\/p>\n<p>(b)Where a taxable person exercises the option provided for in paragraph (a), that option shall apply for a period of not less than 2 calendar years from the date on which the option is exercised.<\/p>\n<p>91.<\/p>\n<h4>Electronic services scheme.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;electronic services scheme&#8221; means the special arrangements for the taxation of electronically supplied services provided for in Articles 358 to 369 of the VAT Directive<\/p>\n<p>&#8220;EU value-added tax&#8221; means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;<\/p>\n<p>&#8220;identified person&#8221; has the meaning assigned to it by subsection (5);<\/p>\n<p>&#8220;Member State of consumption&#8221; means the Member State in which the supply of the electronic services takes place according to Article 58 of the VAT Directive;<\/p>\n<p>&#8220;Member State of identification&#8221; means the Member State which the non-established person chooses to contact to state when his or her activity within the Community commences in accordance with the provisions of the electronic services scheme;<\/p>\n<p>&#8220;national tax number&#8221; means a number (whether consisting of either or both numbers and letters) assigned to a non-established person by his or her own national taxation authorities;<\/p>\n<p>&#8220;non-established person&#8221; means a person who has his or her establishment outside the Community and has not also an establishment in the Community and who is not otherwise required to be a person registered for value-added tax within the meaning of section 2;<\/p>\n<p>&#8220;scheme participant&#8221; means a non-established person who supplies electronic services into the Community and who opts to use the electronic services scheme in any Member State;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State under the electronic services scheme.<\/p>\n<p>(2)Subject to and in accordance with this section, a non-established person may opt to apply the electronic services scheme to his or her supplies of electronic services to non-taxable persons within the Community.<\/p>\n<p>(3)The Revenue Commissioners shall set up and maintain a register (referred to in this section as an &#8220;identification register&#8221;) of non-established persons who are identified in the State for the purposes of the electronic services scheme.<\/p>\n<p>(4)A non-established person who opts to be identified in the State for the purposes of the electronic services scheme shall inform the Revenue Commissioners, by electronic means in a manner specified by them, when his or her taxable activity commences and shall, at the same time, furnish them electronically with the following information:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her national tax number (if any); and<\/p>\n<p>(d)a statement that the person is not a person registered, or otherwise identified, for value-added tax purposes within the Community.<\/p>\n<p>(5)<\/p>\n<p>(a)Where a person has furnished the particulars required under subsection (4), the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register that person in accordance with subsection (3),<\/p>\n<p>(ii)allocate to that person an identification number, and<\/p>\n<p>(iii)notify that person electronically of that identification number.<\/p>\n<p>(b)For the purposes of this section, a person to whom such an identification number has been allocated shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(6)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall, within 20 days immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish by electronic means to the Revenue Commissioners a VAT return, prepared in accordance with, and containing such particulars as are specified in, subsection (7), in respect of supplies made in the Community in that quarter, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as so furnishing such return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax (if any) payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)supplies made in the State in accordance with section 34(l), and<\/p>\n<p>(II)supplies made in other Member States in accordance with the provisions implementing Article 58 of the VAT Directive in such other Member States.<\/p>\n<p>(b)Where an identified person has not made any such electronic supplies to non-taxable persons into the Community within a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(7)The VAT return referred to in subsection (6) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number,<\/p>\n<p>(b)for each Member State of consumption where EU value-added tax has become due &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of supplies of electronic services for the quarter,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due (if any).<\/p>\n<p>(8)Notwithstanding section 37(4), where supplies have been made using a currency other than the euro, the exchange rate to be used for the purposes of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last date of the calendar quarter for which the VAT return relates or, if there is no publication on that date, on the next day of publication.<\/p>\n<p>(9)Notwithstanding Chapter 1 of Part 8, a scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of such supplies, be entitled to deduct any tax borne or paid in relation to those supplies, but<\/p>\n<p>(b)shall be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2), 2(3) and 4(2) of that Directive.<\/p>\n<p>(10)A scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State shall be deemed to have fulfilled his or her obligations under Chapters 1, 3 and 7 of Part 9 if such participant has accounted in full in respect of such supplies in any Member State under the provisions of the electronic services scheme.<\/p>\n<p>(11)For the purposes of this Act, a VAT return required to be furnished in accordance with the electronic services scheme shall, in so far as it relates to supplies made in accordance with section 34(l), be treated, with any necessary modifications, as if it were a return required to be furnished in accordance with Chapter 3 of Part 9.<\/p>\n<p>(12)<\/p>\n<p>(a)An identified person shall &#8211;<\/p>\n<p>(i)keep full and true records of all transactions covered by the electronic services scheme which affect his or her liability to EU value-added tax,<\/p>\n<p>(ii)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(iii)make such records available, by electronic means and on request, to all Member States of consumption, and<\/p>\n<p>(iv)notwithstanding Chapter 7 of Part 9, retain such records for each transaction for a period of 10 years from the end of the year when that transaction occurred.<\/p>\n<p>(b)A scheme participant who is deemed to supply services in the State in accordance with section 34(l) shall be bound by the requirements of subparagraphs (i), (ii) and (iv) in relation to such supplies.<\/p>\n<p>(13)An identified person shall notify the Revenue Commissioners electronically &#8211;<\/p>\n<p>(a)of any changes in the information submitted under subsection (4), and<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer qualifies for the electronic services scheme.<\/p>\n<p>(14)The Revenue Commissioners shall exclude an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the person&#8217;s taxable activities have ended, or<\/p>\n<p>(b)the identified person &#8211;<\/p>\n<p>(i)notifies the Commissioners that he or she no longer supplies electronic services,<\/p>\n<p>(ii)no longer fulfils the requirements necessary to be allowed to use the electronic services scheme, or<\/p>\n<p>(iii)persistently fails to comply with the provisions of the electronic services scheme.<\/p>\n<p>(15)The Revenue Commissioners may make regulations as necessary for the purpose of giving effect to the electronic services scheme.<\/p>\n<p>(16)This section shall not apply to electronic services supplied on or after 1 January 2015.<\/p>\n<p>Chapter 2<\/p>\n<h4>Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)<\/h4>\n<p>91A.<\/p>\n<h4>Definitions.<\/h4>\n<p>In this Chapter &#8211;<\/p>\n<p>&#8220;broadcasting services&#8221; means either or both radio and television broadcasting services;<\/p>\n<p>&#8220;EU value-added tax&#8221; means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;<\/p>\n<p>&#8220;identified person&#8221; has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be;<\/p>\n<p>&#8220;Implementing Regulation&#8221; means Council Implementing Regulation (EU) 282\/2011 of 15 March 2011 [OJ No. L77, 23.3.2011, p.1] (as amended by Council Regulation (EU) 967\/2012 of 9 October 2012 [OJ No. L290, 20.10.2012, p.1], Council Regulation (EU) 2019\/2026 of 21 November 2019 [OJ No. L313, 4.12.2019, p. 14] and Council Regulation (EU) 2020\/1112 of 20 July 2020 [OJ No. L244, 29.7.2020, p. 9] );<\/p>\n<p>&#8220;import scheme&#8221; means the scheme for the payment of value-added tax provided for in sections 91I to 91K;<\/p>\n<p>&#8220;intrinsic value&#8221; has the same meaning as it has in Article 1(48) of Commission Delegated Regulation (EU) 2015\/2446 of 28 July 2015 [OJ No. L343, 29.12.2015, p. 1];<\/p>\n<p>&#8220;Member State of consumption&#8221; means &#8211;<br \/>\n(a)in the case of the non-Union scheme, the Member State in which the supply of scheme services is deemed to take place according to Chapter 3 of Title V of the VAT Directive, and<br \/>\n(b)in the case of the Union scheme &#8211;<br \/>\n(i)in respect of the supply of scheme services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V of the VAT Directive,<br \/>\n(ii)in respect of the intra-Community distance sales of goods, the Member State where the dispatch or transport to the consumer ends, and<br \/>\n(iii)in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State;<\/p>\n<p>&#8220;Member State of identification&#8221; means &#8211;<br \/>\n(a)in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme, and<br \/>\n(b)in the case of the Union scheme &#8211;<br \/>\n(i)the Member State in which the taxable person has established his or her business,<br \/>\n(ii)where the taxable person has not established his or her business in the Community, but has a fixed establishment in the Community, the Member State in which he or she has that fixed establishment,<br \/>\n(iii)where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, the Member State in which the dispatch or transport of the goods begins,<br \/>\n(iv)where the taxable person has not established his or her business in the Community, and has more than one fixed establishment in the Community, the Member State in which he or she has a fixed establishment and which he or she has chosen to be the Member State of identification for the purposes of the Union scheme, or<br \/>\n(v)where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, and there is more than one Member State in which the dispatch or transport of the goods begins, the Member State in which the dispatch or transport of the goods begins which he or she has chosen to be the Member State of identification for the purposes of the Union scheme;<\/p>\n<p>&#8220;national tax number&#8221; means a number (whether consisting of either or both numbers and letters) assigned to a taxable person who has not established his or her place of business in the Community by the person&#8217;s own national taxation authority;<\/p>\n<p>&#8220;non-Union scheme&#8221; means the scheme for scheme services supplied by a taxable person whose business is not established in the Community, and who has no fixed establishment in the Community;<\/p>\n<p>&#8220;qualifying domestic supplies of goods&#8221; means supplies of goods facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means in accordance with Article 14a(2) of the VAT Directive where the dispatch or transport of those goods begins and ends in the same Member State;<\/p>\n<p>&#8220;scheme services&#8221; means services supplied to non-taxable persons within the Community;<\/p>\n<p>&#8220;taxable person not established within the Community&#8221; means a taxable person who has not established his or her business in the Community and who has no fixed establishment there;<\/p>\n<p>&#8220;taxable person not established in the Member State of consumption&#8221; means a taxable person who has established his or her business in the Community or who has a fixed establishment there but who has not established his or her business, and has no fixed establishment, within the territory of the Member State of consumption;<\/p>\n<p>&#8220;Union scheme&#8221; means the scheme for &#8211;<br \/>\n(a)scheme services, supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption,<br \/>\n(b)intra-Community distance sales of goods, and<br \/>\n(c)qualifying domestic supplies of goods;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of the following supplies within the scope of the Union or non-Union scheme, as the case may be, made during a calendar quarter:<br \/>\n(a)supplies of scheme services;<br \/>\n(b)intra-Community distance sales of goods;<br \/>\n(c)qualifying domestic supplies of goods.<\/p>\n<p>91B. Non-Union scheme (where the State is Member State of identification).<br \/>\n(1)<\/p>\n<p>(a)A taxable person may opt to apply the non-Union scheme to his or her supplies of scheme services within the Community, provided that the taxable person &#8211;<\/p>\n<p>(i)makes or intends to make supplies of scheme services in the course or furtherance of business, and<\/p>\n<p>(ii)has not established his or her business in the Community and has no fixed establishment in the Community.<\/p>\n<p>(b)A taxable person may not be registered in the State for the purposes of the non-Union scheme if he or she &#8211;<\/p>\n<p>(i)is already identified in another Member State for the purposes of the non-Union scheme, or<\/p>\n<p>(ii)is excluded from applying the non-Union scheme by Article 363 of the VAT Directive or Article 58 of the Implementing Regulation.<\/p>\n<p>(2)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8220;identification register&#8221;) of persons who are identified in the State for the purposes of the non-Union scheme.<\/p>\n<p>(3)A person who opts to be identified in the State for the purposes of the non-Union scheme shall notify the Revenue Commissioners by electronic means using such form as is made available by the Commissioners for that purpose, and shall, at the same time, provide them by electronic means with the following details:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her national tax number (if any);<\/p>\n<p>(d)the date when his or her supplies of scheme services shall commence or have commenced;<\/p>\n<p>(e)any previous registrations in any other Member State under the provisions of the non-Union scheme in that Member State, and<\/p>\n<p>(f)a statement that the person has not established his or her business in the Community and has no fixed establishment in the Community.<\/p>\n<p>(4)<\/p>\n<p>(a)Where a person has provided the details required under subsection (3) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the non-Union scheme are met they shall &#8211;<\/p>\n<p>(i)register that person in the identification register,<\/p>\n<p>(ii)allocate to that person an identification number, and<\/p>\n<p>(iii)notify that person by electronic means of the identification number and the date from which the registration takes effect.<\/p>\n<p>(b)For the purposes of this section, a person to whom such an identification number has been allocated under paragraph (a)(ii) shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(5)An identified person shall notify the Revenue Commissioners by electronic means of the following:<\/p>\n<p>(a)any changes in the details provided under subsection (3);<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer satisfies the conditions specified in subsection (1)(a);<\/p>\n<p>(c)if he or she wishes to de-register from the non-Union scheme.<\/p>\n<p>(6)The Revenue Commissioners shall remove an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the identified person&#8217;s taxable activities have ceased,<\/p>\n<p>(b)the identified person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the non-Union scheme, or<\/p>\n<p>(c)the identified person notifies the Commissioners under subsection (5)(b) or (c).<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall by the end of the month immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the non-Union scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (8), in respect of supplies of scheme services made in the Community in that quarter, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)supplies of scheme services made in the State in accordance with Chapters 3 and 4 of Part 4, and<\/p>\n<p>(II)supplies of scheme services made in other Member States in accordance with the provisions implementing Article 58 of the VAT Directive.<\/p>\n<p>(b)Where an identified person has not made any such supplies of scheme services during a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(8)The VAT return referred to in subsection (7) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number,<\/p>\n<p>(b)for each Member State where EU value-added tax has become due in respect of supplies of scheme services &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of supplies of scheme services made during the calendar quarter,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due, if any.<\/p>\n<p>(9)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(10)An identified person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.<\/p>\n<p>(10A)Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme.<\/p>\n<p>(11)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (\u2018the initial return\u2019) are required after it has been submitted, the corrections shall be included in a subsequent VAT return submitted by electronic means within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).<\/p>\n<p>(b)The correction to the VAT return referred to in paragraph (a) shall contain &#8211;<\/p>\n<p>(i)the Member State of consumption to which the scheme services are supplied,<\/p>\n<p>(ii)the calendar quarter to which the correction relates, and<\/p>\n<p>(iii)the amount of value-added tax for which any corrections are required.<\/p>\n<p>(12)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (7)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the identified person.<\/p>\n<p>(13)Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the identified person on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (7)(a).<\/p>\n<p>(14)An identified person shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the non-Union scheme and those records shall be sufficiently detailed, in accordance with Article 63c of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91C.<\/p>\n<h4>Non-Union scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who &#8211;<\/p>\n<p>(a)is an identified person within the meaning of section 91B, or<\/p>\n<p>(b)applies the non-Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, shall be an accountable person for the purposes of this Act in relation to scheme services only insofar as those services are supplied in the State in accordance with Chapter 3 of Part 4 and, in relation to those supplies, for the purposes of this section shall be referred to as a &#8220;scheme participant&#8221;.<\/p>\n<p>(2)A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under subsection (3)(a) of section 65 and shall not otherwise be obliged or entitled to be registered under that section.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a calendar quarter under the provisions of the non-Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the VAT return relates to scheme services taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the tax authorities of the Member State of identification, and this Act shall apply to the scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)\u2018by the end of the month\u2019 were substituted for \u2018within 9 days immediately after the 10th day of the month,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the non-Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the tax payable relates to scheme services taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(a)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(b)deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to the scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)\u2018by the end of the month\u2019 were substituted for \u2018within 9 days immediately after the 10th day of the month\u2019,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)Notwithstanding Chapter 1 of Part 8, a scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of scheme supplies, be entitled to deduct any tax borne or paid in relation to those supplies, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or<\/p>\n<p>(ii)where that scheme participant is an accountable person other than in relation to supplies of scheme services, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the requirements of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91D.<\/p>\n<h4>Union scheme (where the State is Member State of identification).<\/h4>\n<p>(1)<\/p>\n<p>(a)A taxable person may opt to apply the Union scheme to his or her qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods, provided that the taxable person &#8211;<\/p>\n<p>(i)makes or intends to make qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods in the course or furtherance of business,<\/p>\n<p>(ii)has established his or her business in the State or, if he or she has not established his or her business in the Community, the taxable person has a fixed establishment in the State, or if he or she has not established his or her business in the Community and does not have a fixed establishment in the State, the taxable person supplies goods from the State and has indicated that he or she wishes to identify in the State for the purposes of the Scheme, and (iii) has been assigned a registration number under section 65(2).<\/p>\n<p>(b)For the purposes of this section, subject to paragraph (c), a supply of a scheme service is a qualifying supply of a scheme service where &#8211;<\/p>\n<p>(i)the service is supplied to a non-taxable person in a Member State other than the State, and<\/p>\n<p>(ii)the taxable person does not have a fixed establishment in that other Member State.<\/p>\n<p>(c)A taxable person may not be registered in the State for the purposes of the Union scheme if he or she &#8211;<\/p>\n<p>(i)is already identified in another Member State for the purposes of the Union scheme, or<\/p>\n<p>(ii)is excluded from applying the Union scheme by any provision of the Implementing Regulation.<\/p>\n<p>(2)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8220;identification register&#8221;) of persons who are identified in the State for the purposes of the Union scheme.<\/p>\n<p>(3)A person who opts to be identified in the State for the purposes of the Union scheme shall notify the Revenue Commissioners by electronic means using such form as is made available by the Commissioners for that purpose, and shall, at the same time, provide them by electronic means with the following details (unless that information has already been provided):<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)the registration number assigned to the person under section 65(2);<\/p>\n<p>(d)the date of commencement of supplies made under the Union scheme;<\/p>\n<p>(e)the date from which the person wishes to be identified in the State;<\/p>\n<p>(f)any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15);<\/p>\n<p>(g)any previous registrations in any other Member State under the provisions of the Union scheme in that Member State, and<\/p>\n<p>(h)such other information, necessary for the purpose of identification for the scheme, as may be specified in the form.<\/p>\n<p>(4)<\/p>\n<p>(a)Where a person has provided the details required under subsection (3) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the Union scheme are met they shall &#8211;<\/p>\n<p>(i)register that person in the identification register, and<\/p>\n<p>(ii)notify that person by electronic means of the date from which the registration takes effect.<\/p>\n<p>(b)For the purposes of this section, a person who has been registered under paragraph (a) shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(c)Where the taxable person has not established his or her business in the Community and has more than one fixed establishment in the Community including a fixed establishment in the State, and has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.<\/p>\n<p>(d)Where the taxable person has not established his or her business in the Community and has no fixed establishment therein, and there is more than one Member State in which the dispatch or transport of the goods begins, including the State, and the taxable person has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.<\/p>\n<p>(5)An identified person shall notify the Revenue Commissioners by electronic means of the following:<\/p>\n<p>(a)any changes in the details provided under subsection (3);<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer satisfies the conditions specified in subsection (1)(a);<\/p>\n<p>(c)if he or she wishes to de-register from the Union scheme.<\/p>\n<p>(6)The Revenue Commissioners shall remove an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the identified person&#8217;s taxable activities have ceased,<\/p>\n<p>(b)the identified person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the Union scheme, or<\/p>\n<p>(c)the identified person notifies the Commissioners under subsection (5)(b) or(c).<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall, by the end of the month immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the Union scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (8), in respect of &#8211;<\/p>\n<p>(I)qualifying supplies of scheme services,<\/p>\n<p>(II)qualifying domestic supplies of goods, and<\/p>\n<p>(III)intra-Community distance sales of goods, made in the Community in that quarter,<\/p>\n<p>and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)qualifying supplies of scheme services,<\/p>\n<p>(II)qualifying domestic supplies of goods, and<\/p>\n<p>(III)intra-Community distance sales of goods.<\/p>\n<p>(b)Where an identified person has not made any such &#8211;<\/p>\n<p>(i)qualifying supplies of scheme services,<\/p>\n<p>(ii)qualifying domestic supplies of goods, or<\/p>\n<p>(iii)intra-Community distance sales of goods,<\/p>\n<p>during a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(8)<\/p>\n<p>(a)The VAT return referred to in subsection (7) shall be made in euro and shall contain &#8211;<\/p>\n<p>(i)the person&#8217;s identification number,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of qualifying supplies of scheme services, qualifying domestic supplies of goods or intra-Community distance sales of goods &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of qualifying supplies of scheme services, qualifying domestic supplies of goods, or intra-Community distance sales of goods made during thecalendar quarte<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due, if any.<\/p>\n<p>(b)Where a taxable person makes intra-Community distance sales of goods, other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which the goods are dispatched or transported,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, and for each Member State from which the goods are dispatched or transported &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due in each Member State from which the goods are dispatched or transported, if any.<\/p>\n<p>(c)Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which the goods are dispatched or transported, if available,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods and qualifying domestic supplies of goods &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods and qualifying domestic supplies of goods, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due in each Member State from which the goods are dispatched or transported from, if any.<\/p>\n<p>(d)Where a person supplying scheme services has one or more fixed establishments in the Community from which scheme services are provided, other than that in the Member State of identification, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which scheme services are provided, and,<\/p>\n<p>(ii)for each Member State from which scheme services are provided, and for each Member State to which the scheme services are supplied &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of scheme services, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due, if any.<\/p>\n<p>(9)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(10)An identified person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to value-added tax deductible pursuant to Article 168 of the VAT Directive.<\/p>\n<p>(11)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (\u2018the initial return\u2019) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).<\/p>\n<p>(b)The correction to the VAT return referred to in paragraph (a) shall contain &#8211;<\/p>\n<p>(i)the Member State of consumption of the goods or services,<\/p>\n<p>(ii)the calendar quarter to which the correction is made, and<\/p>\n<p>(iii)the amount of value-added tax for which a correction is required.<\/p>\n<p>(12)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (7)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the identified person.<\/p>\n<p>(13)Where the VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the identified person on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (7)(a).<\/p>\n<p>(14)An identified person shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the Union scheme and those records shall be sufficiently detailed, in accordance with Article 63c of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91E.<\/p>\n<h4>Union scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who applies the Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, and who &#8211;<\/p>\n<p>(a)supplies scheme services,<\/p>\n<p>(b)makes intra-Community distance sales of goods, or<\/p>\n<p>(c)makes qualifying domestic supplies of goods,<\/p>\n<p>which are taxable in the State shall, in relation to those supplies or sales, be an accountable person for the purposes of this Act and, for the purposes of this section, shall be referred to as a &#8216;scheme participant&#8217;.<\/p>\n<p>(2)Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to &#8211;<\/p>\n<p>(a)supplies of scheme services, Union scheme<\/p>\n<p>(b)intra-Community distance sales of goods, or<\/p>\n<p>(c)qualifying domestic supplies of goods,<\/p>\n<p>be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to those supplies or sales.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the VAT return relates to scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the tax authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8221;by the end of the month&#8221; were substituted for &#8220;within 9 days immediately after the 10th day of the month&#8221;,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that that tax payable relates to &#8211;<\/p>\n<p>(a)supplies of scheme services,<\/p>\n<p>(b)intra-Community distance sales of goods, or<\/p>\n<p>(c)qualifying domestic supplies of goods,<\/p>\n<p>taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(i)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(ii)deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification ,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(I)&#8217;by the end of the month&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month&#8217;,<\/p>\n<p>(II)&#8217;a calendar quarter&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(III)in paragraphs (a)(i) and (b) &#8216;that calendar quarter&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)A scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, be entitled to deduct any tax borne or paid in relation to those supplies or sales in the VAT return, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or<\/p>\n<p>(ii)where that scheme participant is an accountable person other than in relation to supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who supplies scheme services, makes intra-Community distance sales of goods or makes qualifying domestic supplies of goods, which are taxable in the State, shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies or sales and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91F.<\/p>\n<h4>Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.<\/h4>\n<p>(1)The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.<\/p>\n<p>(2)The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K.<\/p>\n<p>&nbsp;<\/p>\n<p>91G.<\/p>\n<h4>Electronic interfaces facilitating distance sales of goods.<\/h4>\n<p>(1)<\/p>\n<p>(a)Where a taxable person facilitates (within the meaning of Article 5b of the Implementing Regulation), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the distance sale of goods imported from third territories or third countries in consignments of an intrinsic value which does not exceed \u20ac150, the taxable person shall be deemed to have received and supplied those goods himself or herself.<\/p>\n<p>(b)Where a taxable person facilitates (within the meaning aforesaid), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself or herself.<\/p>\n<p>(2)Where a taxable person is deemed, by virtue of paragraph (a) or (b), as the case may be, of subsection (1), to have received and supplied goods, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.<\/p>\n<p>(3)Where a taxable person is the deemed supplier of the goods concerned by virtue of paragraph (a) or (b), as the case may be, of subsection (1), such taxable person shall &#8211;<\/p>\n<p>(a)keep records of all transactions which are facilitated (within the meaning of subsection (1) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(1) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners, and<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable.<\/p>\n<p>(4)A taxable person who facilitates (within the meaning of Article 54b of the Implementing Regulation) the supply of goods and services through the use of an electronic interface such as a marketplace, platform, portal or similar means to a non-taxable person within the Community in accordance with Title V of the VAT Directive where the taxable person is neither &#8211;<\/p>\n<p>(a)presumed to be acting in his or her own name for the supply of services under Article 9a of the Implementing Regulation, nor<\/p>\n<p>(b)deemed to have supplied the goods by virtue of paragraph (a) or (b), as the case may be, of subsection (1),shall &#8211;<\/p>\n<p>(i)keep records of all transactions which are facilitated (within the meaning aforesaid) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(2) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,<\/p>\n<p>(ii)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(iii)make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable, and<\/p>\n<p>(iv)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91H.<\/p>\n<h4>Special arrangements for value-added tax on import.<\/h4>\n<p>(1)In this section &#8220;special arrangements for value-added tax on import&#8221; means the arrangements provided for in this section for the payment of value-added tax on import by the person presenting the goods to customs on behalf of the person to whom the goods are destined.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)goods are imported into the State in a consignment with an intrinsic value which does not exceed \u20ac150,<\/p>\n<p>(b)the goods referred to in paragraph (a) are not subject to duties of excise,<\/p>\n<p>(c)the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and<\/p>\n<p>(d)the dispatch or transport of the goods ends in the State,<\/p>\n<p>the person presenting the goods to customs may pay the value-added tax on import due on behalf of the person to whom the goods are destined.<\/p>\n<p>(3)A person who wishes to apply the special arrangements for value-added tax on import shall &#8211;<\/p>\n<p>(a)be subject to the conditions applicable for the deferment of payment of customs duty in accordance with Regulation (EU) No. 952\/2013 of the European Parliament and of the Council, and<\/p>\n<p>(b)complete and submit to the Revenue Commissioners such application form as may be provided by the Revenue Commissioners for the purpose of the application of the special arrangements.<\/p>\n<p>(4)Where the person presenting the goods to customs decides to use the special arrangements for value-added tax on import &#8211;<\/p>\n<p>(a)the person for whom the goods are destined shall be liable for the payment of value-added tax, and<\/p>\n<p>(b)the person presenting the goods to customs shall &#8211;<\/p>\n<p>(i)collect the value-added tax due from the person for whom the goods are destined,<\/p>\n<p>(ii)take appropriate measures to ensure that the correct amount of value-added tax is paid by the person for whom the goods are destined, and<\/p>\n<p>(iii)pay the value-added tax collected to the Revenue Commissioners.<\/p>\n<p>(5)Where the person presenting the goods to customs uses the special arrangements for value-added tax on import, the value-added tax rate applicable to those goods is the value-added tax rate specified in section 46(1)(a).<\/p>\n<p>(6)<\/p>\n<p>(a)Subject to paragraph (b), the person presenting the goods to customs shall, not later than the 15th day of the month immediately following the month of importation of the goods concerned &#8211;<\/p>\n<p>(i)furnish by electronic means to the Revenue Commissioners a declaration in the form made available by the Commissioners for that purpose and prepared by the person concerned in accordance with, and containing such particulars as are specified in, subsection (7), in respect of value-added tax collected through the use of the special arrangements for value-added tax on import in the month of importation of the goods, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as so furnishing the declaration referred to in subparagraph (i) into a bank account designated by them and denominated in euro, the amount of value-added tax (if any) so collected.<\/p>\n<p>(b)Where the person presenting the goods to customs has not collected any value-added tax due on import through the use of the special arrangements for value-added tax on import during a month, he or she shall furnish a nil declaration to the Revenue Commissioners in respect of that month.<\/p>\n<p>(7)The declaration referred to in subsection (6) shall contain the following particulars for the relevant month:<\/p>\n<p>(a)the total value added tax collected during that month;<\/p>\n<p>(b)the master reference number (within the meaning of Article 1(22) of Commission Delegated Regulation (EU) 2015\/2446 of 28 July 2015 ) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has been collected during the month;<\/p>\n<p>(c)the master reference number (within the meaning aforesaid) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has not been collected during the month, and<\/p>\n<p>(d)the master reference number (within the meaning aforesaid) of &#8211;<\/p>\n<p>(i)relevant declarations submitted for customs purposes which have been invalidated, and<\/p>\n<p>(ii)the original corresponding declaration submitted for customs purposes.<\/p>\n<p>(8)A person using the special arrangements for value-added tax on import shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by those arrangements and those records shall be sufficiently detailed to verify that the value-added tax paid is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)notwithstanding section 84, retain such records for each such transaction until the expiry of a period of 3 years from 31 December of the year during which the transaction took place.<\/p>\n<p>91I.<\/p>\n<h4>Import scheme &#8211; interpretation and general provisions.<\/h4>\n<p>(1)In this section and sections 91J and 91K &#8211;<\/p>\n<p>&#8220;intermediary&#8221; means a person established in the Community appointed by the taxable person making distance sales of goods imported from third territories or third countries as the person liable for the payment of the value-added tax and to fulfil the obligations laid down in the import scheme in the name and on behalf of the taxable person;<\/p>\n<p>&#8220;Member State of consumption&#8221; means the Member State where the dispatch or transport of the goods to the customer ends;<\/p>\n<p>&#8220;Member State of identification&#8221; means &#8211;<br \/>\n(a)the Member State in which the taxable person has established his or her business,<br \/>\n(b)if the taxable person has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the import scheme,<br \/>\n(c)the Member State in which the taxable person chooses to register for the purposes of the import scheme, where that taxable person is not established within the Community,<br \/>\n(d)the Member State in which the intermediary has established his or her business, or<br \/>\n(e)if the intermediary has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the scheme;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of distance sales of goods imported from third territories or third countries during a month.<\/p>\n<p>(2)For the purposes of paragraphs (b) and (e) of the definition of &#8216;Member State of identification&#8217; in subsection (1), where the taxable person or the intermediary has more than one fixed establishment in the Community, he or she shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the following two calendar years.<\/p>\n<p>(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed \u20ac150.<\/p>\n<p>(4)The following taxable persons are permitted to use the import scheme where they are making distance sales of goods imported from third territories or third countries:<\/p>\n<p>(a)any taxable person established in the Community;<\/p>\n<p>(b)any taxable person whether or not established in the Community who is represented by an intermediary established in the Community;<\/p>\n<p>(c)any taxable person established outside the Community in a state or territory with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010\/24\/EU of 16 March 2010 and Regulation (EU) 904\/2010 of 7 October 2010 and who is making distance sales of goods from that state or territory.<\/p>\n<p>(5)Where a taxable person makes use of the import scheme, it shall apply to all of that taxable person&#8217;s distance sales of goods imported from third territories or third countries.<\/p>\n<p>(6)Where a taxable person appoints an intermediary referred to in subsection (4)(b) for the purposes of the import scheme, the taxable person cannot appoint more than one intermediary at the same time.<\/p>\n<p>(7)Where value-added tax is declared on distance sales of goods imported from third territories or third countries under the import scheme, the goods shall be regarded as having been supplied at the time when the payment has been accepted and the value-added tax shall become chargeable at the time of that supply.<\/p>\n<p>91J.<\/p>\n<h4>Import scheme (where the State is Member State of identification).<\/h4>\n<p>(1)A taxable person, or intermediary acting on behalf of a taxable person, who is identified in the State for the purposes of the import scheme, shall notify the Revenue Commissioners by electronic means when he or she commences or ceases his or her activity under the import scheme, or changes that activity in such a way that he or she no longer meets the conditions necessary for use of the import scheme.<\/p>\n<p>(2)A taxable person, or where applicable, his or her intermediary, may not be registered in the State for the purposes of the import scheme if he or she &#8211;<\/p>\n<p>(a)is already identified in another Member State for the purposes of this scheme, or<\/p>\n<p>(b)is excluded from applying this scheme by Article 369r of the VAT Directive or Article 58 of the Implementing Regulation.<\/p>\n<p>(3)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8216;import scheme identification register&#8217;) of persons who are identified in the State for the purposes of the import scheme.<\/p>\n<p>(4)A taxable person who does not make use of an intermediary, shall provide the following information to the Revenue Commissioners before the person commences use of the import scheme:<\/p>\n<p>(a)his or her name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her value-added tax identification number or national tax number.<\/p>\n<p>(5)An intermediary shall provide the following information to the Revenue Commissioners before the intermediary commences use of the import scheme on behalf of a taxable person:<\/p>\n<p>(a)his or her name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her value-added tax identification number identification number.<\/p>\n<p>(6)An intermediary shall also provide the following information to the Revenue Commissioners in respect of each taxable person that he or she represents before such taxable person commences use of the import scheme:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)the person&#8217;s electronic addresses, including website addresses;<\/p>\n<p>(c)the person&#8217;s value-added tax identification number or national tax number;<\/p>\n<p>(d)the person&#8217;s identification number allocated in accordance with subsection (8)(b)(iii).<\/p>\n<p>(7)A taxable person or, where applicable, his or her intermediary, who registers for use of the import scheme in the State, shall notify the Revenue Commissioners of any changes in the information provided under subsection (4), (5) or (6), as the case may be.<\/p>\n<p>(8)<\/p>\n<p>(a)Where a taxable person has provided the information required under subsection (4) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register the person in the import scheme identification register,<\/p>\n<p>(ii)allocate to that person an identification number for the purposes of the import scheme, and<\/p>\n<p>(iii)notify that person by electronic means of the identification number so allocated and the date from which registration takes effect.<\/p>\n<p>(b)Where an intermediary has provided the information required under subsections (5) and (6), and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register the intermediary in the import scheme identification register,<\/p>\n<p>(ii)allocate to the intermediary an identification number identifying the intermediary as an intermediary for the purpose of the import scheme,<\/p>\n<p>(iii)allocate to the intermediary an identification number in respect of each taxable person in respect of whom the intermediary is appointed, and<\/p>\n<p>(iv)notify the intermediary by electronic means of the identification numbers so allocated and the date from which the registration takes effect.<\/p>\n<p>(c)The identification number allocated under paragraph (a) or (b) shall be used only for the purpose of the import scheme.<\/p>\n<p>(9)<\/p>\n<p>(a)The Revenue Commissioners shall remove a taxable person not making use of an intermediary from the import scheme identification register where &#8211;<\/p>\n<p>(i)the taxable person notifies the Revenue Commissioners that he or she no longer makes distance sales of goods imported from third territories or third countries,<\/p>\n<p>(ii)the taxable person no longer meets the conditions necessary for use of the import scheme,<\/p>\n<p>(iii)the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or<\/p>\n<p>(iv)it may otherwise be assumed by the Revenue Commissioners that the taxable person&#8217;s taxable activities of distance sales of goods imported from third territories or third countries have ceased.<\/p>\n<p>(b)The Revenue Commissioners shall remove an intermediary from the import scheme identification register where the intermediary &#8211;<\/p>\n<p>(i)has not acted as an intermediary on behalf of a taxable person making use of the import scheme for a period of 2 consecutive calendar quarters,<\/p>\n<p>(ii)no longer meets the conditions necessary for acting as an intermediary, or<\/p>\n<p>(iii)has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme.<\/p>\n<p>(c)The Revenue Commissioners shall remove a taxable person represented by an intermediary from the import scheme identification register where &#8211;<\/p>\n<p>(i)the intermediary notifies the Revenue Commissioners that the taxable person no longer makes distance sales of goods imported from third territories or third countries,<\/p>\n<p>(ii)the taxable person no longer meets the conditions necessary for use of the import scheme,<\/p>\n<p>(iii)the intermediary notifies the Revenue Commissioners that he or she no longer represents the taxable person,<\/p>\n<p>(iv)the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or<\/p>\n<p>(v)it may otherwise be assumed by the Revenue Commissioners that the taxable activities of distance sales of goods imported from third territories or third countries of the taxable person have ceased.<\/p>\n<p>(10)<\/p>\n<p>(a)Where it appears requisite to them to do so for the protection of the revenue, the Revenue Commissioners may, in the case where the taxable person concerned is established outside the Community and no legal instrument relating to mutual assistance similar in scope to that provided for in Council Directive 2010\/24\/EU of 16 March 2010 and Council Regulation (EU) 904\/2010 of 7 October 2010 exists with the country in which that taxable person is established, serve on an intermediary and the taxable person by whom the intermediary is appointed a notice in writing in accordance with paragraph (c).<\/p>\n<p>(b)An intermediary shall be jointly and severally liable with the taxable person by whom the intermediary is appointed for the tax due and payable on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary.<\/p>\n<p>(c)A notice served under paragraph (a) shall &#8211;<\/p>\n<p>(i)specify the date from which the notice shall have effect,<\/p>\n<p>(ii)state that the intermediary shall, by virtue of this subsection, be jointly and severally liable with the taxable person specified in the notice for the payment of tax due and payable by that taxable person on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary, and<\/p>\n<p>(iii)specify the taxable person with whom the intermediary is so jointly and severally liable.<\/p>\n<p>(11)<\/p>\n<p>(a)Subject to paragraph (b), a taxable person or his or her intermediary shall by the end of the month immediately following the end of the period covered by the VAT return &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the import scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (12), in respect of supplies under the import scheme made in the Community in that month, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that month in relation to &#8211;<\/p>\n<p>(I)distance sales of goods imported from third territories or third countries where the place of supply is the State determined in accordance with section 30, and<\/p>\n<p>(II)distance sales of goods imported from third territories or third countries where the place of supply is a Member State (other than the State) determined in accordance with the provisions implementing Article 33 of the VAT Directive.<\/p>\n<p>(b)Where a taxable person has not made any distance sales of goods imported from third territories or third countries during a month, he or she or his or her intermediary shall furnish a nil VAT return in respect of that month.<\/p>\n<p>(12)The VAT return referred to in subsection (11) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number allocated under subsection (8),<\/p>\n<p>(b)for each Member State where EU value-added tax has become due in respect of distance sales of goods imported from third territories or third countries &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of distance sales of goods imported from third territories or third countries made during the month,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due, if any.<\/p>\n<p>(13)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(14)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (&#8216;the initial return&#8217;) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (11).<\/p>\n<p>(b)Where a correction is included in a subsequent VAT return under paragraph (a), the subsequent VAT return shall identify &#8211;<\/p>\n<p>(i)the Member State of consumption to which the correction relates,<\/p>\n<p>(ii)the period for which the correction is made, and<\/p>\n<p>(iii)the amount of value-added tax for which a correction is required.<\/p>\n<p>(15)A taxable person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.<\/p>\n<p>(16)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (11)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary.<\/p>\n<p>(17)Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (11)(a).<\/p>\n<p>(18)A taxable person and where applicable his or her intermediary shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the import scheme and those records shall be sufficiently detailed, in accordance with Article 63c(2) of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91K.<\/p>\n<h4>Import scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who &#8211;<\/p>\n<p>(a)is registered in the import scheme identification register (within the meaning of section 91J), or<\/p>\n<p>(b)applies the special scheme for distance sales of goods imported from third territories or third countries under the provisions implementing that scheme in another Member State, where that other Member State is the Member State of identification,<\/p>\n<p>shall, in relation to goods supplied in the State under the import scheme, be an accountable person for the purposes of this Act and, in relation to those supplies, shall, for the purposes of this section, be referred to as a &#8216;scheme participant&#8217;.<\/p>\n<p>(2)Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to supplies covered by the import scheme, be regarded as having fulfilled his or her obligations as an accountable person under the said subsection (3)(a) and shall not otherwise be obliged or entitled to be registered under that section for supplies covered by the import scheme.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the VAT return relates to goods supplied under the import scheme taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the relevant authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8217;by the end of the month immediately following the end of the period covered by the return&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month immediately following a taxable period&#8217;,<\/p>\n<p>(ii)&#8217;a month&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8216;that month&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the tax payable relates to goods supplied under the import scheme taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(a)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(b)deemed to have been paid to the Collector-General on the date it was received by the relevant authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8217;by the end of the month immediately following the end of the period covered by the return&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month immediately following a taxable period&#8217;,<\/p>\n<p>(ii)&#8217;a month&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8216;that month&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)Notwithstanding Chapter 1 of Part 8, a scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of goods supplied under the import scheme taxable in the State, be entitled to deduct any tax borne or paid in relation to those supplies in the VAT return, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)where that scheme participant is established or has a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or<\/p>\n<p>(ii)where that scheme participant is not established and does not have a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or<\/p>\n<p>(iii)where that scheme participant is an accountable person other than in relation to distance sales of goods imported from third territories or third countries, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>Chapter 3<\/p>\n<h4>Suspension arrangements for alcohol products (s. 92)<\/h4>\n<p>92.<\/p>\n<h4>Suspension arrangements for alcohol products.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;alcohol products&#8221; has the meaning assigned to it by section 73(1) of the Finance Act 2003;<\/p>\n<p>&#8220;suspension arrangement&#8221; means an arrangement under which excisable products are produced, processed, held or moved, excise duty being suspended.<\/p>\n<p>(2)Where alcohol products are supplied while being held under a suspension arrangement, then &#8211;<\/p>\n<p>(a)any such supply effected while the products are held under that arrangement (other than the last such supply in the State) shall be deemed not to be a supply for the purposes of this Act other than for the purposes of Chapter 1 of Part 8, and<\/p>\n<p>(b)any previous &#8211;<\/p>\n<p>(i)intra-Community acquisition, or<\/p>\n<p>(ii)importation,<\/p>\n<p>of such products shall be disregarded for the purposes of this Act.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where tax is chargeable on a supply referred to in subsection (2), then, notwithstanding section 74(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(b)Paragraph (a) shall not apply to a supply of the kind referred to in paragraph 1(1) or (3), 3(1) or 7(6) of Schedule 2.<\/p>\n<p>(4)Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(5)Where tax is chargeable on the importation of alcohol products, which are then placed under a suspension arrangement then, notwithstanding section 53(3), the tax on that importation shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(6)Notwithstanding sections 37(1) and (2) and 53(1), where subsection (3), (4) or (5) applies, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.<\/p>\n<p>(7)Notwithstanding any other provision to the contrary in this Act, where subsection (3), (4) or (5) applies, then &#8211;<\/p>\n<p>(a)the tax shall be payable at the same time as the duty of excise is payable on the products,<\/p>\n<p>(b)the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, shall, with any necessary modifications and exceptions as may be specified in regulations, apply to such tax as if it were a duty of excise, and<\/p>\n<p>(c)the person by whom the tax is payable shall complete such form as is provided for the purposes of this subsection by the Revenue Commissioners.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10750\" data-postid=\"10750\" class=\"themify_builder_content themify_builder_content-10750 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Place of Supply The place of supply determines where VAT is charged. The EU VAT directive set principles for determining the place of supply. The United Kingdom operates a system which is still very much influenced by the EU directives. In the case of business to business cross-border services, the place of supply is generally [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[389],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10750"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=10750"}],"version-history":[{"count":5,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10750\/revisions"}],"predecessor-version":[{"id":34449,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10750\/revisions\/34449"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}