{"id":10760,"date":"2022-04-15T10:33:04","date_gmt":"2022-04-15T10:33:04","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10760"},"modified":"2024-03-31T16:23:08","modified_gmt":"2024-03-31T16:23:08","slug":"returns","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/returns\/","title":{"rendered":"Returns"},"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\/returns\/#Periodic_Returns\" title=\"Periodic Returns\">Periodic Returns<\/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\/returns\/#Longer_Periods\" title=\"Longer Periods\">Longer Periods<\/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\/returns\/#Return_of_Trading_details\" title=\"Return of Trading details\">Return of Trading details<\/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\/returns\/#Payment\" title=\"Payment\">Payment<\/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\/returns\/#Cash_Basis\" title=\"Cash Basis\">Cash Basis<\/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\/returns\/#Statistical_Returns\" title=\"Statistical Returns\">Statistical Returns<\/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\/returns\/#VIES\" title=\"VIES\">VIES<\/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\/returns\/#VIES_Statement\" title=\"VIES Statement\">VIES Statement<\/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\/returns\/#VIES_Simplifications\" title=\"VIES Simplifications\">VIES Simplifications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/returns\/#Intrastat\" title=\"Intrastat\">Intrastat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/returns\/#Intrastat_Administration\" title=\"Intrastat Administration\">Intrastat Administration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/returns\/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-13\" href=\"https:\/\/legalblog.ie\/returns\/2\/#Returns_and_payment_of_tax_ss_74-79\" title=\"Returns and payment of tax (ss. 74-79)\">Returns and payment of tax (ss. 74-79)<\/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\/returns\/2\/#Tax_due_on_supplies\" title=\"Tax due on supplies.\">Tax due on supplies.<\/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\/returns\/2\/#Tax_due_on_intra-Community_acquisitions\" title=\"Tax due on intra-Community acquisitions.\">Tax due on intra-Community acquisitions.<\/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\/returns\/2\/#Returns_and_remittances\" title=\"Returns and remittances.\">Returns and remittances.<\/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\/returns\/2\/#Authorisations_in_relation_to_filing_dates\" title=\"Authorisations in relation to filing dates.\">Authorisations in relation to filing dates.<\/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\/returns\/2\/#Adjustments_to_returns\" title=\"Adjustments to returns\">Adjustments to returns<\/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\/returns\/2\/#Electronic_remittances_and_returns\" title=\"Electronic remittances and returns.\">Electronic remittances and returns.<\/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\/returns\/2\/#Special_provisions_in_relation_to_payment_dates\" title=\"Special provisions in relation to payment dates.\">Special provisions in relation to payment dates.<\/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\/returns\/2\/#Tax_due_on_moneys_received_s_80\" title=\"Tax due on moneys received (s. 80)\">Tax due on moneys received (s. 80)<\/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\/returns\/2\/#Letter_of_expression_of_doubt\" title=\"Letter of expression of doubt.\">Letter of expression of doubt.<\/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\/returns\/2\/#Statement_of_intra-Community_supplies_of_goods\" title=\"Statement of intra-Community supplies of goods.\">Statement of intra-Community supplies of goods.<\/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\/returns\/2\/#Statement_of_intra-Community_supplies_of_taxable_services\" title=\"Statement of intra-Community supplies of taxable services.\">Statement of intra-Community supplies of taxable services.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Periodic_Returns\"><\/span>Periodic Returns<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Formerly, VAT was returned with a manual paper return.\u00a0 It is now\u00a0 paid through Revenue Online Service in almost all\u00a0 cases. Unless the trader elects and is permitted to account for VAT on a cash received basis VAT will frequently due before payment is received. If payment is not ultimately received VAT credit may be granted by way of bad debt relief.<\/p>\n<p>A VAT return may be made through an agent or representative.\u00a0 A declaration must made that the VAT returned is correct.\u00a0 There is a \u20ac4,000 penalty for failure to make a correct and timely return.<\/p>\n<p>Accountable persons must file VAT returns within 19 days of the month following the two-month taxable period.\u00a0 This is extended to the 23<sup>rd<\/sup> day for electronic filing. The taxable year is divided into six two-month periods commencing on first January, March, May, July, September and November in each year.<\/p>\n<p>The return must set out VAT, vatable sales, vatable inputs EU sales and acquisitions and imports.. The requisite VAT must be paid.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Longer_Periods\"><\/span>Longer Periods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Some traders are permitted to file annually total VAT is less than the specified amount.\u00a0 Others may be permitted to file bi-annually, three or four times a year. Revenue will take account of the trader\u2019s compliance history.<\/p>\n<p>Biannual filing may be available to traders whose VAT liability is less than \u20ac3,000 annually.\u00a0 Triannual filing is prospectively available for traders with VAT liability below \u20ac14,000. The Revenue may agree to align the annual period with the \u00a0trader&#8217;s accounting period.<\/p>\n<p>Where Revenue permit annual or more frequent returns, they may require payment on account.\u00a0 Revenue may give notice of a requirement to make returns less frequently than bimonthly unilaterally.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Return_of_Trading_details\"><\/span>Return of Trading details<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In addition to regular VAT returns, accountable persons must undertake a return of trading details.\u00a0 This summarises details of trading activities in the annual period. It breaks down values of goods and services supplied and purchased. It includes imports and exports and trade within the EU.<\/p>\n<p>The return is made annually through ROS for most traders<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Payment\"><\/span>Payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>VAT\u00a0 which is due must be returned and accounted for.\u00a0 The due date for VAT is set out in other sections.\u00a0 It may be determined by the date of supply, the date of issue of the invoice or by prepayment in some case.<\/p>\n<p>Revenue may enter arrangements in relation to payments on a regular basis, whether by direct debit or otherwise.\u00a0 A schedule may be agreed. It must be based on genuine estimates of the VAT due.\u00a0 Failure to pay sufficient sums, may lead to a liability for penalties and interest.<\/p>\n<p>VAT on intra-EU acquisitions made by persons other than a VAT registered business is due by the 15th day of the month following the acquisition or earlier, if pre-invoiced.<\/p>\n<p>The general position is that VAT is paid on an invoice basis.\u00a0 Therefore, \u00a0VAT will commonly \u00a0fall due, before the debt is paid.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cash_Basis\"><\/span>Cash Basis<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Revenue permits certain businesses to elect to pay VAT on a cash received basis. Purchasers remain on the invoice basis. There are conditions.<\/p>\n<p>At least 90% of turnover \/ sales must be to persons who are not VAT registered or are exempt. Alternatively,\u00a0 the trader\u2019s turnover must be below \u00a0\u20ac2 million. The threshold may be varied from time to time. The Finance (No. 2) 2 Act 2013 increased the turnover threshold for cash accounting basis of VAT to \u20ac2 million.<\/p>\n<p>A trader who wishes to account for VAT on a cash paid basis must apply to \u00a0Revenue and demonstrate that it \u00a0complies with the above conditions.\u00a0 If it does so Revenue authorise use of the cash basis. Changes in circumstances must be notified. The authorisation may be cancelled.<\/p>\n<p>The cash basis does not apply to importations, intra-EU acquisitions or sales between connected persons.\u00a0 Importations and intra-EU transactions are subject to special bases of charge which usually involve self-accounting by the buyer. Connected party transactions carry the risk of abuse of cash based accounting as the trader controls both sides of the sale.<\/p>\n<p>Revenue may cancel an authorisation, where the person ceases to qualify or if payments received are less than 80% of the liability which would have applied, if the standard basis had been used. Cancellation may be requested by the trader.<\/p>\n<p>Where the cash basis is used, the trader may still claim credit on an invoice basis. \u00a0VAT is determined at the rate in force at the time of supply, rather than at the time of cash receipt.\u00a0 Credit notes must be issued, where discounts, returns or price reductions are granted.<\/p>\n<p>If there is a switch between cash and invoice bases, there are provisions to ensure that VAT is collected in full and not charged twice.\u00a0 Similarly, adjustments apply on a reversion back to the standard basis.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Statistical_Returns\"><\/span>Statistical Returns<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are two \u00a0other returns which some traders must file, which are control and statistical in nature. They are designed to ensure coordination of transactions within the EU and were introduced when import declarations were removed from intra-EU trade in 1993. VIES is the VAT information exchange system and the VIES return relate primarily to EU sales.<\/p>\n<p>INTRASTAT requires more detail and applies at a higher level of turnover.it covers movements of goods to and from other EU states. Goods codes equivalent to the custom codes are required. It is primarily statistical in nature.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VIES\"><\/span>VIES<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The VIES return is required in relation to zero rate \u00a0supplies of goods and services to VAT registered traders in other EU states It covers most transfers of goods out of the state to another EU state.\u00a0 It is a monthly return.<\/p>\n<p>There are a number of exceptions including<\/p>\n<ul>\n<li>transfers for the purpose of repairs or maintenance,<\/li>\n<li>transfers for the purpose of having works or services carried out,<\/li>\n<li>transfers for temporary use related to the supply of service in another state.<\/li>\n<\/ul>\n<p>The VIES return is not required in relation to \u00a0distance \u00a0sales \/ mail order sales, which are usually B2C in nature..<\/p>\n<p>The VIES return must be \u00a0traders and sell goods or provide services cross-borders to businesses within the EU.\u00a0 The return must be submitted by 23rd day of the month following the relevant month of supply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VIES_Statement\"><\/span>VIES Statement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The VIES statement sets<\/p>\n<ul>\n<li>out the VAT numbers of customers in other EU states to whom supplies have been made<\/li>\n<li>total value of supplies of goods and services made to each such customer.<\/li>\n<\/ul>\n<p>The return identifies triangulation arrangements by which they may be a sub- sale of goods involving traders in three EU states.<\/p>\n<p>Returns may be made electronically.\u00a0 They can be returned by data device, other quasi-electronic means for through ROS.\u00a0 There is a penalty of \u20ac4,000 for failure to comply with VIES returns requirements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VIES_Simplifications\"><\/span>VIES Simplifications<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where supplies are less than \u20ac100,000 in a month, returns may be quarterly.\u00a0 The threshold was reduced to \u20ac50,000 in 2012.<\/p>\n<p>Certain VAT registered traders who supply goods cross-border \u00a0within the EU but do not supply services cross-border, may be authorised to file annually. Annual returns may be available where annual \u00a0turnover is less than \u20ac85,000 and intra-EU supplies are less than \u20ac15,000.\u00a0 Traders who make intra-EU supplies and services must file VIES quarterly regardless of being below the thresholds.\u00a0 They may elect to file monthly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Intrastat\"><\/span>Intrastat<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The INTRASTAT return is required in respect of cross-border movements of EU goods within the European Union. Its primary focus is statistical.it covers goods of EU origin and goods in free circulation within the European Union having been imported and cleared customs. It \u00a0is in addition to the returns of EU purchases and sales in the standard VAT return.<\/p>\n<p>Where purchases from other EU states are more than \u20ac500,000 annually for sales to other EU states are more than \u20ac635,000 annually a specific INTRASTAT return is required<\/p>\n<p>Where the sales threshold only is exceeded a dispatch Intrastat return only is required. There is a corresponding provision in relation to intra-EU acquisitions.<\/p>\n<p>The INTRASTAT declaration contains<\/p>\n<p>details of purchases and sales (and certain other movements)of goods within the EU.<\/p>\n<ul>\n<li>Returns and other \u00a0consequent goods movements<\/li>\n<li>Goods sent for repair and returns of the same<\/li>\n<li>Distance sales \u00a0where the trader is not obliged to register (will not usually apply to larger traders after July 2021)<\/li>\n<\/ul>\n<p>The value of \u00a0transactions is to be inserted. In order to maintain statistical equivalence to the import value the costs of transport and insurance after arrival of the goods in the state is deducted.<\/p>\n<p>A more detailed INTRASTAT return is required where EU purchases exceed \u20ac5 million and EU sales \u20ac35 million annually.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Intrastat_Administration\"><\/span>Intrastat Administration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The return must be made monthly by the 23<sup>rd<\/sup> day of the following month for the previous months EU sales and purchases.<\/p>\n<p>Intrastat returns may be made by an agent.\u00a0 In a VAT group, it may be returned by the remitter.\u00a0 The returns may be made through a number of electronic means or through Revenue On Line.<\/p>\n<p>There is a penalty of \u20ac1,265 euro and thereafter \u20ac65 euro per day for failure to comply.<\/p>\n<p><!--nextpage--><\/p>\n<h2>VALUE-ADDED TAX CONSOLIDATION ACT<\/h2>\n<p>&nbsp;<\/p>\n<p>Chapter 3<\/p>\n<h4>Returns and payment of tax (ss. 74-79)<\/h4>\n<p>74.<\/p>\n<h4>Tax due on supplies.<\/h4>\n<p>(1)Tax chargeable under section 3(a) or (c) shall be due &#8211;<\/p>\n<p>(a)in case an invoice is required under Chapter 2 to be issued, at the time of issue of the invoice or, if the invoice is not issued in due time, upon the expiration of the period within which the invoice should have been issued,<\/p>\n<p>(b)in case a person is liable under section 69(1) or (2) to pay an amount of tax by reference to an invoice, or credit note, issued by him or her, at the time of issue of that invoice or credit note,<\/p>\n<p>(c)in the case of continuous supplies of telecommunications services or electricity, or of gas which has the meaning assigned to it in paragraph 17(3) of Schedule 3 &#8211;<\/p>\n<p>(i)supplied to a person other than a person to whom an invoice is required to be issued under Chapter 2, and<\/p>\n<p>(ii)for which there is a statement of account (being a balancing statement or demand for payment which issues at least once every 3 months),<\/p>\n<p>at the time of issue of the statement of account in respect of those supplies,<\/p>\n<p>(ca)in the case of a supply of goods in accordance with section 91G, at the time payment for the goods has been accepted, and<\/p>\n<p>(d)in any other case, at the time the goods or services are supplied.<\/p>\n<p>(2)Notwithstanding anything in this Act but subject to subsection (3), the tax chargeable under section 3(a) or (c), other than tax chargeable in respect of supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2, shall be due not later than the time when the amount in respect of which it is payable has been received in full or in part, and where the amount is received in full or in part before the supply of the goods or services to which it relates, a supply for a consideration equal to the amount received of such part of the goods or services as is equal in value to the amount received, shall be deemed, for the purposes of this Act, to have taken place at the time of such receipt.<\/p>\n<p>(3)Subsection (2) does not apply to the tax chargeable in respect of supplies of goods or services where tax is due in accordance with subsection (1)(a), (b) or (c) by an accountable person who is not authorised under section 80 to account for tax due by reference to the amount of the moneys received during a taxable period or part thereof.<\/p>\n<p>(4)[deleted]<\/p>\n<p>75.<\/p>\n<h4>Tax due on intra-Community acquisitions.<\/h4>\n<p>Tax chargeable under section 3(d) or (e) shall be due &#8211;<\/p>\n<p>(a)on the 15th day of the month following that during which the intra-Community acquisition occurs,<\/p>\n<p>(b)in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.<\/p>\n<p>76.<\/p>\n<h4>Returns and remittances.<\/h4>\n<p>&nbsp;<\/p>\n<p>(1)Subject to subsection (2) and sections 91C(3), 91E(3) and 91K(3), an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period &#8211;<\/p>\n<p>(a)furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of &#8211;<\/p>\n<p>(i)the amount of tax which became due by the person during that taxable period (other than tax already paid by him or her in relation to goods imported by him or her),<\/p>\n<p>(ii)the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of that taxable period, and<\/p>\n<p>(iii)such other particulars as may be specified in regulations,<\/p>\n<p>and<\/p>\n<p>(b)remit to the Collector-General, at the same time as so furnishing such return, the amount of tax (if any) payable by the person in respect of that taxable period.<\/p>\n<p>(2)A person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course or furtherance of his or her business shall &#8211;<\/p>\n<p>(a)within 9 days immediately after the 10th day of the month immediately following a taxable period &#8211;<\/p>\n<p>(i)furnish to the Collector-General &#8211;<\/p>\n<p>(I)a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due in that taxable period, by &#8211;<\/p>\n<p>(A)the accountable person in relation to the disposal of the goods or the supply of the services, and<\/p>\n<p>(B)the receiver, liquidator or other person exercising a power, in relation to any adjustment required under Chapter 2 of Part 8 or section 95(4)(c),<\/p>\n<p>and<\/p>\n<p>(II)such other particulars as may be specified in regulations,<\/p>\n<p>and<\/p>\n<p>(ii)remit to the Collector-General, at the same time as so furnishing such return, the amount of tax payable in respect of that taxable period,<\/p>\n<p>(b)send to the accountable person deemed to have disposed of the goods or supplied the services a statement containing such particulars as may be specified in regulations, and<\/p>\n<p>(c)treat the amount of tax referred to in paragraph (a) as a necessary disbursement out of the proceeds of the disposal or the income from the services deemed to be supplied by the accountable person.<\/p>\n<p>(3)The owner of the goods or the supplier of the services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course or furtherance of the accountable person&#8217;s business shall exclude from any return which the owner is or, but for this subsection, would be required to furnish under this Act, the tax payable in accordance with subsection (2).<\/p>\n<p>(4)<\/p>\n<p>(a)<\/p>\n<p>(i)A return required to be furnished by an accountable person under this section, or section 77 or an adjustment to a return as referred to in section 77A, may be furnished by the accountable person or another person acting under the accountable person&#8217;s authority for that purpose.<\/p>\n<p>(ii)A return purporting to be a return furnished by a person acting under an accountable person&#8217;s authority shall be deemed to be a return furnished by the accountable person unless the contrary is proved.<\/p>\n<p>(b)Where a return in accordance with paragraph (a) is furnished by a person acting under an accountable person&#8217;s authority, the provisions of any enactment relating to value-added tax shall apply as if that return had been furnished by the accountable person.<\/p>\n<p>77.<\/p>\n<h4>Authorisations in relation to filing dates.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8220;accounting period&#8221; means a period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding 6 or such other period not exceeding a continuous period of 12 months as may be specified by the Collector-General;<\/p>\n<p>&#8220;authorised person&#8221; means an accountable person who has been authorised in writing by the Collector-General for the purposes of this section, and &#8220;authorise&#8221; and &#8220;authorisation&#8221; shall be construed accordingly.<\/p>\n<p>(b)Where an accounting period begins before the end of a taxable period, the period of time from the beginning of the accounting period to the end of the taxable period during which the accounting period begins shall, for the purposes of this section, be treated as if such period of time were a taxable period, and any references in this section to a taxable period shall be construed accordingly.<\/p>\n<p>(c)Where an accounting period ends after the beginning of a taxable period, the period of time from the beginning of the taxable period during which the accounting period ends to the end of the accounting period shall, for the purposes of this section, be treated as if such period of time were a taxable period, and any references in this section to a taxable period shall be construed accordingly.<\/p>\n<p>(2)Notwithstanding section 76(1) &#8211;<\/p>\n<p>(a)the Collector-General may, from time to time, authorise in writing an accountable person for the purposes of this section unless the accountable person objects in writing to the authorisation,<\/p>\n<p>(b)an authorised person may, within 9 days immediately after the 10th day of the month immediately following an accounting period &#8211;<\/p>\n<p>(i)furnish to the Collector-General a true and correct return prepared in accordance with regulations of &#8211;<\/p>\n<p>(I)the amount of tax which became due by the person during the taxable periods which comprise the accounting period (other than tax already paid by him or her in relation to goods imported by him or her),<\/p>\n<p>(II)the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of those taxable periods, and<\/p>\n<p>(III)such other particulars as may be specified in regulations,<\/p>\n<p>and<\/p>\n<p>(ii)remit to the Collector-General, at the same time as so furnishing such return, any amount of tax payable by the person in respect of those taxable periods,<\/p>\n<p>(c)in the case of an authorised person referred to in subsection (5), the amount of tax referred to in paragraph (b)(ii) shall be the balance of tax remaining to be paid (if any) after deducting from it the amount of tax paid by the person by direct debit in respect of his or her accounting period,<\/p>\n<p>(d)where the authorised person concerned furnishes and remits in accordance with this subsection, the person shall be deemed to have complied with section 76(1) in relation to those taxable periods.<\/p>\n<p>(3)For the purposes of issuing an authorisation to an accountable person, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:<\/p>\n<p>(a)he or she has reasonable grounds to believe that &#8211;<\/p>\n<p>(i)the authorisation will not result in a loss of tax, and<\/p>\n<p>(ii)the accountable person will meet all of his or her obligations under the authorisation;<\/p>\n<p>and<\/p>\n<p>(b)the accountable person &#8211;<\/p>\n<p>(i)has been a registered person during all of the period consisting of the 6 taxable periods immediately preceding the period in which an authorisation would, if it were issued, have effect, and<\/p>\n<p>(ii)has complied with section 76(1).<\/p>\n<p>(4)An authorisation may &#8211;<\/p>\n<p>(a)be issued without conditions or subject to such conditions as the Collector-General, having regard in particular to the considerations referred to in subsection (3), considers proper and specifies in writing to the accountable person concerned when issuing the authorisation,<\/p>\n<p>(b)without prejudice to the generality of paragraph (a), require an authorised person to remit to the Collector-General, within 9 days immediately after the 10th day of the month immediately following each taxable period (other than the final taxable period) which is comprised in an accounting period, such an amount as may be specified by the Collector-General.<\/p>\n<p>(5)<\/p>\n<p>(a)Without prejudice to the generality of subsection (4), an authorisation may require an authorised person to agree with the Collector-General a schedule of amounts of money (in this subsection referred to as &#8220;the schedule&#8221;) which he or she undertakes to pay on dates specified by the Collector-General by monthly direct debit from his or her account with a financial institution.<\/p>\n<p>(b)The total of the amounts specified in the schedule shall be the authorised person&#8217;s best estimate of his or her total tax liability for his or her accounting period.<\/p>\n<p>(c)The authorised person shall review on an on-going basis whether the total of the amounts specified in the schedule is likely to be adequate to cover his or her actual liability for his or her accounting period and, where this is not the case or is not likely to be the case, he or she shall agree a revised schedule of amounts with the Collector-General and adjust his or her monthly direct debit amounts accordingly.<\/p>\n<p>(6)The Collector-General may, by notice in writing, terminate an authorisation and, where an accountable person requests the Collector-General to do so, he or she shall terminate the authorisation.<\/p>\n<p>(7)For the purposes of terminating an authorisation, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:<\/p>\n<p>(a)he or she has reasonable grounds to believe that the authorisation has resulted or could result in a loss of tax; or<\/p>\n<p>(b)the accountable person &#8211;<\/p>\n<p>(i)has furnished, or there is furnished on his or her behalf, any incorrect information for the purposes of the issue to him or her of an authorisation, or<\/p>\n<p>(ii)has not complied with section 76(1) or this section, including the conditions (if any) specified by the Collector-General under subsection (4) or (5) in relation to the issue to him or her of an authorisation.<\/p>\n<p>(8)In relation to any taxable period in respect of which he or she has not complied with section 76(1), a person whose authorisation is terminated shall be deemed to have complied with that section if, within 14 days of the issue to him or her of a notice of termination, he or she &#8211;<\/p>\n<p>(a)furnishes to the Collector-General the return specified in section 76(1), and<\/p>\n<p>(b)remits to the Collector-General, at the same time as so furnishing such return, the amount of tax payable by him or her in accordance with section 76(1).<\/p>\n<p>(9)<\/p>\n<p>(a)An authorisation shall be deemed to have been terminated by the Collector-General on the date that an authorised person &#8211;<\/p>\n<p>(i)ceases to trade (other than for the purposes of disposing of the stocks and assets of his or her business), whether for reasons of insolvency or any other reason,<\/p>\n<p>(ii)being a body corporate, goes into liquidation, whether voluntarily or not, or<\/p>\n<p>(iii)ceases to be an accountable person, dies or becomes bankrupt.<\/p>\n<p>(b)An accountable person to whom this subsection relates shall, in relation to any taxable period (or part of a taxable period) comprised in the accounting period which was in operation in his or her case on the date to which paragraph (a) relates, be deemed to have complied with section 76(1) if he or she &#8211;<\/p>\n<p>(i)furnishes to the Collector-General the return specified in subsection (2)(b), and<\/p>\n<p>(ii)remits to the Collector-General, at the same time as so furnishing such return, the amount of tax payable by him or her for the purposes of subsection (2)(b) as if he or she were an authorised person whose accounting period ended on the last day of the taxable period during which the termination occurred.<\/p>\n<p>(c)For the purposes of paragraph (b), the personal representative of a person who was an authorised person shall be deemed to be the accountable person concerned.<\/p>\n<p>77A.<\/p>\n<h4>Adjustments to returns<\/h4>\n<p>(1)Where, following the submission to the Collector-General of a return (in this section referred to as an &#8216;original return&#8217;) required to be furnished under section 76 or 77, as appropriate, that return is adjusted by an accountable person by means of &#8211;<\/p>\n<p>(a)a correction to the original return,<\/p>\n<p>(b)a replacement of the original return, or<\/p>\n<p>(c)a supplement to the original return,<\/p>\n<p>(in this section and in section 76(4) referred to as an &#8216;adjustment to a return&#8217;) the provisions of any enactment relating to value-added tax shall apply to that adjustment to a return as if it were a return required to be furnished under section 76 or 77, as appropriate.<\/p>\n<p>(2)Any adjustment to a return to which subsection (1) applies shall, where applicable, be deemed to be a claim for a refund of tax and be subject to the provisions of section 99.<\/p>\n<p>78.<\/p>\n<h4>Electronic remittances and returns.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;electronic remittance&#8221; means a remittance made by such electronic means (within the meaning of section 917EA of the Taxes Consolidation Act 1997) as are required by the Revenue Commissioners;<\/p>\n<p>&#8220;electronic return&#8221; means a return made by electronic means and in accordance with Chapter 6 of Part 38 of the Taxes Consolidation Act 1997;<\/p>\n<p>&#8220;relevant provisions&#8221; mean sections 76(1) and (2) and 77(2)(b) and (4)(b).<\/p>\n<p>(2)Subject to subsection (3), where an electronic remittance or, as the case may be, an electronic return and electronic remittance of the amount payable (if any) referred to in the relevant provisions is or are made, then the relevant provisions shall apply and have effect as if &#8220;13 days&#8221; were substituted for &#8220;9 days&#8221; in each place where the latter occurs in the relevant provisions.<\/p>\n<p>(3)Where the remittance or return referred to in subsection (2) is made after the period provided for in that subsection, this Act shall apply and have effect without regard to the other provisions of this section.<\/p>\n<p>79.<\/p>\n<h4>Special provisions in relation to payment dates.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;registration of the vehicle&#8221; means the registration of the vehicle in accordance with section 131 of the Finance Act 1992;<\/p>\n<p>&#8220;vehicle registration tax&#8221; means the tax referred to in section 132 of the Finance Act 1992.<\/p>\n<p>(2)Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport (other than a vessel or aircraft) in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then &#8211;<\/p>\n<p>(a)the tax shall be payable &#8211;<\/p>\n<p>(i)subject to subparagraphs (ii) and (iii), at the time of payment of the vehicle registration tax,<\/p>\n<p>(ii)subject to subparagraph (iii), if no vehicle registration tax is payable, at the time of registration of the vehicle,<\/p>\n<p>(iii)if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,<\/p>\n<p>(b)the person shall complete such form as may be provided by the Revenue Commissioners for the purpose of this subsection, and<\/p>\n<p>(c)the provisions relating to the recovery and collection of vehicle registration tax shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were vehicle registration tax.<\/p>\n<p>(3)Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then &#8211;<\/p>\n<p>(a)the tax shall be payable at a time and in a manner to be determined by regulations, and<\/p>\n<p>(b)the provisions relating to the recovery and collection of a duty of customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were a duty of customs.<\/p>\n<p>(4)Notwithstanding sections 76 and 77, where section 11(2) applies &#8211;<\/p>\n<p>(a)the tax shall be payable at the time of payment of the duty of excise on the goods, and<\/p>\n<p>(b)the provisions relating to the recovery and collection of that duty of excise shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were that duty of excise.<\/p>\n<p>(5)Notwithstanding sections 76 and 77, where section 91, 91C or 91E applies, the tax shall be payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be.<\/p>\n<p>Chapter 4<\/p>\n<h4>Tax due on moneys received (s. 80)<\/h4>\n<p>80. Tax due on moneys received basis.<br \/>\n(1)A person who satisfies the Revenue Commissioners that &#8211;<\/p>\n<p>(a)taking one period with another, at least 90 per cent of the person&#8217;s turnover is derived from taxable supplies to persons who are not registered persons, or<\/p>\n<p>(b)the total consideration which the person is entitled to receive in respect of the person&#8217;s taxable supplies has not exceeded and is not likely to exceed \u20ac2,000,000 in any continuous period of 12 months,<\/p>\n<p>may, in accordance with regulations, be authorised to determine the amount of tax which becomes due by the person during any taxable period (or part thereof) during which the authorisation has effect by reference to the amount of the moneys which the person receives during that taxable period (or part thereof) in respect of taxable supplies.<\/p>\n<p>(2)Where an authorisation to which subsection (1) relates has not been cancelled under subsection (4), then &#8211;<\/p>\n<p>(a)the rate of tax due by the person concerned in respect of a supply shall be the rate of tax chargeable at the time the goods or services are supplied,<\/p>\n<p>(b)if tax on a supply has already been due and payable under any other provisions of this Act prior to the issue of that authorisation, tax shall not be due again in respect of any such supply as a result of the application of subsection (1), and<\/p>\n<p>(c)if no tax is due or payable on a supply made prior to the issue of that authorisation, tax shall not be due in respect of any such supply as a result of the application of subsection (1).<\/p>\n<p>(3)<\/p>\n<p>(a)The Minister may, by order &#8211;<\/p>\n<p>(i)increase the amount specified in subsection (1)(b), or<\/p>\n<p>(ii)where an amount stands specified by virtue of an order under this paragraph, including an order relating to this subparagraph, further increase the amount so specified.<\/p>\n<p>(b)An order under paragraph (a) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 sitting days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(4)The Revenue Commissioners &#8211;<\/p>\n<p>(a)may, in accordance with regulations, cancel an authorisation under subsection (1), and<\/p>\n<p>(b)may, by regulations, exclude from the application of subsection (1) any tax due in respect of specified descriptions of supplies of goods or services and any moneys received in respect of such supplies.<\/p>\n<p>(5)Where an authorisation has issued to any person in accordance with subsection (1) and the person fails to issue a credit note in accordance with section 67(1)(b) in respect of any supply where the consideration as stated in the invoice issued by that person for that supply is reduced or a discount is allowed, then, at the time when a credit note should have issued in accordance with section 70(1) &#8211;<\/p>\n<p>(a)such tax as is attributable to the reduction or discount shall be treated as being excluded from the application of subsection (1), and<\/p>\n<p>(b)the person shall be liable for that tax as if it were tax due in accordance with Chapter 3 at that time.<\/p>\n<p>(6)This section does not apply to tax provided for by section 3(b), (d) or (e).<\/p>\n<p>Chapter 5 Expression of doubt (s. 81)<br \/>\n81.<\/p>\n<h4>Letter of expression of doubt.<\/h4>\n<p>(1)For the purposes of this section &#8211;<\/p>\n<p>&#8220;accountable person&#8221; includes a person who is not a registered person and is in doubt as to whether he or she is an accountable person in respect of a transaction and, in that case, references to a return and records are to be construed as referring to a return that would be due under Chapter 3 and records that would be kept for the purposes of Chapter 7 or section 124(7), if that person were in fact an accountable person;<\/p>\n<p>&#8220;the law&#8221; has the meaning assigned to it by subsection (2);<\/p>\n<p>&#8220;letter of expression of doubt&#8221; means a communication received in legible form which &#8211;<br \/>\n(a)sets out full details of the circumstances of the transaction and makes reference to the provisions of the law giving rise to the doubt<br \/>\n(b)identifies the amount of tax in doubt in respect of the taxable period to which the expression of doubt relates<br \/>\n(c)is accompanied by supporting documentation as relevant, and<br \/>\n(d)is clearly identified as a letter of expression of doubt for the purposes of this section,<\/p>\n<p>and reference to &#8220;an expression of doubt&#8221; shall be construed accordingly.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to paragraph (b), where an accountable person is in doubt as to the correct application of any enactment relating to value-added tax (in this section referred to as &#8220;the law&#8221;) to a transaction which could &#8211;<\/p>\n<p>(i)give rise to a liability to tax by that person, or<\/p>\n<p>(ii)affect that person&#8217;s liability to tax or entitlement to a deduction or refund of tax,<\/p>\n<p>then the accountable person may, at the same time as the accountable person furnishes to the Collector-General the return due in accordance with Chapter 3 for the period in which the transaction occurred, lodge a letter of expression of doubt with the Revenue Commissioners at the office of the Commissioners which would normally deal with the examination of the records kept by that person in accordance with Chapter 7 or section 124(7).<\/p>\n<p>(b)This section shall apply only if the return referred to in paragraph (a) is furnished within the time limits prescribed in Chapter 3.<\/p>\n<p>(3)A person whose expression of doubt concerns whether he or she is an accountable person shall lodge that expression of doubt for the purposes of applying subsection (4) not later than the 19th day of the month following the taxable period in which the transaction giving rise to the expression of doubt occurred.<\/p>\n<p>(4)Subject to subsection (5), where a return and a letter of expression of doubt relating to a transaction are furnished by an accountable person to the Revenue Commissioners in accordance with this section, section 114 shall not apply to any additional liability arising from a notification to that person by the Revenue Commissioners of the correct application of the law to that transaction, on condition that such additional liability is accounted for and remitted to the Collector-General by the accountable person as if it were tax due for the taxable period in which the notification is issued.<\/p>\n<p>(5)Subsection (4) does not apply where the Revenue Commissioners do not accept as genuine an expression of doubt in respect of the application of the law to a transaction, and an expression of doubt shall not be accepted as genuine in particular where the Commissioners &#8211;<\/p>\n<p>(a)have issued general guidelines concerning the application of the law in similar circumstances,<\/p>\n<p>(b)are of the opinion that the matter is otherwise sufficiently free from doubt as not to warrant an expression of doubt, or<\/p>\n<p>(c)are of the opinion that the accountable person was acting with a view to the evasion or avoidance of tax.<\/p>\n<p>(6)Where the Revenue Commissioners do not accept an expression of doubt as genuine, they shall notify the accountable person accordingly, and the accountable person shall account for any tax, which was not correctly accounted for in the return referred to in subsection (2), as tax due for the taxable period in which the transaction occurred, and section 114 shall apply accordingly.<\/p>\n<p>(7)An accountable person who is aggrieved by a decision of the Revenue Commissioners that the person&#8217;s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.<\/p>\n<p>(8)A letter of expression of doubt shall be deemed not to have been made unless its receipt is acknowledged by the Revenue Commissioners and that acknowledgement forms part of the records kept by the accountable person for the purposes of Chapter 7 or section 124(7).<\/p>\n<p>Chapter 6<\/p>\n<p>Recapitulative statements (ss. 82-83)<br \/>\n82.<\/p>\n<h4>Statement of intra-Community supplies of goods.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;intra-Community supplies of goods&#8221; means supplies of goods to a person registered for value-added tax in another Member State;<\/p>\n<p>&#8220;prescribed threshold&#8221; means &#8211;<br \/>\n(a)subject to paragraph (b), \u20ac100,000<br \/>\n(b)on and from 1 January 2012, \u20ac50,000.<\/p>\n<p>(2)An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement &#8211;<\/p>\n<p>(a)of the person&#8217;s intra-Community supplies of goods,<\/p>\n<p>(b)prepared in accordance with, and containing such particulars as may be specified in, regulations (if any), and<\/p>\n<p>(c)including information about the value-added tax identification number of the taxable person to whom goods are intended to be supplied, where those goods are dispatched or transported by the accountable person under call-off stock arrangements referred to in Article 17a of the VAT Directive, and any subsequent change to such information.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), in the case of intra-Community supplies of goods, or the transfer of goods under call-off stock arrangements in accordance with the conditions set out in Article 17a of the VAT Directive, made during a calendar month, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that calendar month.<\/p>\n<p>(b)This subsection does not apply to intra-Community supplies of goods &#8211;<\/p>\n<p>(i)in respect of which an authorisation has been given under subsection (4), or<\/p>\n<p>(ii)when an accountable person elects to lodge statements as permitted by subsection (5).<\/p>\n<p>(4)The Revenue Commissioners may, on written request, authorise an accountable person who makes no supplies of the kind referred to in section 83 but who makes intra-Community supplies of goods that do not exceed, or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations (if any), to lodge by 23 January following that calendar year a statement &#8211;<\/p>\n<p>(a)setting out details of those intra-Community supplies of goods,<\/p>\n<p>(b)prepared in accordance with, and containing such particulars as may be specified in, regulations (if any).<\/p>\n<p>(5)<\/p>\n<p>(a)Subject to paragraph (b), if, when subsection (4) does not apply, the total value of an accountable person&#8217;s intra-Community supplies of goods for a period of a calendar quarter, or of any of the previous 4 calendar quarters, does not exceed the prescribed threshold, the person may lodge a statement setting out details of those supplies not later than the 23rd day of the month immediately following the quarter during which the supplies were made.<\/p>\n<p>(b)Where the value of the supplies referred to in paragraph (a) exceeds the prescribed threshold in any month, the deadline for lodging a statement in respect of those supplies is as provided by subsection (3).<\/p>\n<p>(6)An accountable person who has made no intra-Community supplies of goods during a relevant period, but was required to lodge with the Revenue Commissioners a statement in respect of a previous period, shall, unless otherwise authorised by the Commissioners, lodge with them before the relevant deadline a statement to the effect that he or she made no such supplies during that period.<\/p>\n<p>83.<\/p>\n<h4>Statement of intra-Community supplies of taxable services.<\/h4>\n<p>(1)In this section &#8220;intra-Community supplies of services&#8221; means supplies of services to a taxable person in another Member State or any other person registered for value-added tax in another Member State.<\/p>\n<p>(2)An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement &#8211;<\/p>\n<p>(a)of the person&#8217;s intra-Community supplies of services where the recipient is liable to pay the tax as provided by Article 196 of the VAT Directive,<\/p>\n<p>(b)prepared in accordance with, and containing such particulars as may be specified in, regulations (if any).<\/p>\n<p>(3)In the case of intra-Community supplies of services made during a calendar quarter, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that quarter, except where the accountable person elects to lodge statements monthly as provided by subsection (4).<\/p>\n<p>(4)An accountable person who makes intra-Community supplies of services may elect to lodge statements of details of those services monthly, in which case the deadline for lodging those statements is not later than the 23rd day of each calendar month immediately following the month in which the supplies are made.<\/p>\n<p>(5)For the purposes of statements to be lodged in accordance with subsection (2), services that are supplied continuously over a period of more than one year, in respect of which no statements of account or payments are made during that year, are to be regarded as being completed at the end of each calendar year until the date when the supply is finally completed.<\/p>\n<p>(6)An accountable person who has made no intra-Community supplies of services to which this section applies during a relevant period, but who was required to lodge with the Revenue Commissioners a statement in respect of a previous period, shall, unless otherwise authorised by the Commissioners, lodge with them before the relevant deadline a statement to the effect that he or she made no such supplies during that period.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10760\" data-postid=\"10760\" class=\"themify_builder_content themify_builder_content-10760 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Periodic Returns Formerly, VAT was returned with a manual paper return.\u00a0 It is now\u00a0 paid through Revenue Online Service in almost all\u00a0 cases. Unless the trader elects and is permitted to account for VAT on a cash received basis VAT will frequently due before payment is received. If payment is not ultimately received VAT credit [&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":[388],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10760"}],"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=10760"}],"version-history":[{"count":8,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10760\/revisions"}],"predecessor-version":[{"id":34404,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10760\/revisions\/34404"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}