{"id":10803,"date":"2022-04-15T14:50:24","date_gmt":"2022-04-15T14:50:24","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10803"},"modified":"2024-03-31T19:57:31","modified_gmt":"2024-03-31T19:57:31","slug":"goods-supply","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/goods-supply\/","title":{"rendered":"Goods Supply"},"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\/goods-supply\/#Supply_of_Goods\" title=\"Supply of Goods\">Supply of Goods<\/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\/goods-supply\/#Transfer_of_Ownership\" title=\"Transfer of Ownership\">Transfer of Ownership<\/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\/goods-supply\/#Time_of_Supply\" title=\"Time of Supply\">Time of Supply<\/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\/goods-supply\/#Special_Time_of_Supply_Rules\" title=\"Special Time of Supply Rules\">Special Time of Supply Rules<\/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\/goods-supply\/#Sum_Charged\" title=\"Sum Charged\">Sum Charged<\/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\/goods-supply\/#Price_Adjustments\" title=\"Price Adjustments\">Price Adjustments<\/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\/goods-supply\/#Costs_Charged\" title=\"Costs Charged\">Costs Charged<\/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\/goods-supply\/#Vouchers_and_Gifts\" title=\"Vouchers and Gifts\">Vouchers and Gifts<\/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\/goods-supply\/#Mixed_Supplies\" title=\"Mixed Supplies\">Mixed Supplies<\/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\/goods-supply\/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\/goods-supply\/2\/#Interpretation_%E2%80%93_general\" title=\"Interpretation &#8211; general.\">Interpretation &#8211; general.<\/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\/goods-supply\/2\/#Charge_of_value-added_tax\" title=\"Charge of value-added tax.\">Charge of value-added tax.<\/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\/goods-supply\/2\/#Part_2_Accountable_persons_ss_4-18\" title=\"Part 2 Accountable persons (ss. 4-18)\">Part 2 Accountable persons (ss. 4-18)<\/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\/goods-supply\/2\/#4_Definitions_%E2%80%93_Part_2\" title=\"4. Definitions &#8211; Part 2.\">4. Definitions &#8211; Part 2.<\/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\/goods-supply\/2\/#General_rules_ss_5-8\" title=\"General rules (ss. 5-8)\">General rules (ss. 5-8)<\/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\/goods-supply\/2\/#Persons_not_accountable_persons_unless_they_so_elect\" title=\"Persons not accountable persons unless they so elect.\">Persons not accountable persons unless they so elect.<\/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\/goods-supply\/2\/#Treatment_of_persons_as_not_accountable\" title=\"Treatment of persons as not accountable.\">Treatment of persons as not accountable.<\/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\/goods-supply\/2\/#Cancellation_of_election\" title=\"Cancellation of election.\">Cancellation of election.<\/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\/goods-supply\/2\/#Chapter_3_Rules_for_intra-Community_acquisitions_ss_9-11\" title=\"Chapter 3 Rules for intra-Community acquisitions (ss. 9-11)\">Chapter 3 Rules for intra-Community acquisitions (ss. 9-11)<\/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\/goods-supply\/2\/#Intra-Community_acquisitions_and_accountable_persons\" title=\"Intra-Community acquisitions and accountable persons.\">Intra-Community acquisitions and accountable persons.<\/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\/goods-supply\/2\/#Certain_supplies_of_goods_%E2%80%93_supplier_not_established_in_the_State\" title=\"Certain supplies of goods &#8211; supplier not established in the State.\">Certain supplies of goods &#8211; supplier not established in the State.<\/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\/goods-supply\/2\/#Other_provisions_in_relation_to_goods\" title=\"Other provisions in relation to goods.\">Other provisions in relation to goods.<\/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\/goods-supply\/2\/#The_State_and_public_bodies\" title=\"The State and public bodies.\">The State and public bodies.<\/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\/goods-supply\/2\/#VAT_groups\" title=\"VAT groups.\">VAT groups.<\/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\/goods-supply\/2\/#Chapter_1_Supply_of_goods_ss_19-23A\" title=\"Chapter 1 Supply of goods (ss. 19-23A)\">Chapter 1 Supply of goods (ss. 19-23A)<\/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\/goods-supply\/2\/#Meaning_of_supply_of_goods\" title=\"Meaning of supply of goods.\">Meaning of supply of goods.<\/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\/goods-supply\/2\/#Transfers_etc_deemed_not_to_be_supplies\" title=\"Transfers, etc. deemed not to be supplies.\">Transfers, etc. deemed not to be supplies.<\/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\/goods-supply\/2\/#Supplies_made_free_of_charge\" title=\"Supplies made free of charge.\">Supplies made free of charge.<\/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\/goods-supply\/2\/#Special_rules_in_relation_to_supplies_of_goods\" title=\"Special rules in relation to supplies of goods.\">Special rules in relation to supplies of goods.<\/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\/goods-supply\/2\/#Supply_following_intra-Community_acquisition\" title=\"Supply following intra-Community acquisition.\">Supply following intra-Community acquisition.<\/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\/goods-supply\/2\/#Call-off_stock_arrangements\" title=\"Call-off stock arrangements.\">Call-off stock arrangements.<\/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\/goods-supply\/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-33\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-34\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-35\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-36\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-37\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-38\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Intra-Community_acquisitions_of_goods-2\" 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-39\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-40\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-41\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-42\" href=\"https:\/\/legalblog.ie\/goods-supply\/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-43\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Taxable_amount_%E2%80%93_principal_provisions_ss_36-44\" title=\"Taxable amount &#8211; principal provisions (ss. 36-44)\">Taxable amount &#8211; principal provisions (ss. 36-44)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Definitions_%E2%80%93_Chapter_1\" title=\"Definitions &#8211; Chapter 1.\">Definitions &#8211; Chapter 1.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#General_rules_on_taxable_amount\" title=\"General rules on taxable amount.\">General rules on taxable amount.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Determination_that_open_market_value_applies\" title=\"Determination that open market value applies.\">Determination that open market value applies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Special_consideration_rule_triangulation\" title=\"Special consideration rule, triangulation.\">Special consideration rule, triangulation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Two-thirds_rule\" title=\"Two-thirds rule.\">Two-thirds rule.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Taxable_amount_for_certain_supplies\" title=\"Taxable amount for certain supplies.\">Taxable amount for certain supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Vouchers_etc\" title=\"Vouchers, etc.\">Vouchers, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Non-business_use_of_immovable_goods\" title=\"Non-business use of immovable goods.\">Non-business use of immovable goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Adjustment_and_recovery_of_consideration\" title=\"Adjustment and recovery of consideration.\">Adjustment and recovery of consideration.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Rates_and_Exemption_ss_46-52\" title=\"Rates and Exemption (ss. 46-52)\">Rates and Exemption (ss. 46-52)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Rates_of_tax\" title=\"Rates of tax.\">Rates of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Composite_and_multiple_supplies\" title=\"Composite and multiple supplies.\">Composite and multiple supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Works_of_art_etc\" title=\"Works of art, etc.\">Works of art, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Contract_work\" title=\"Contract work.\">Contract work.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#Provisions_in_relation_to_certain_supplies\" title=\"Provisions in relation to certain supplies.\">Provisions in relation to certain supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/legalblog.ie\/goods-supply\/2\/#General_rule_on_exempted_activity\" title=\"General rule on exempted activity.\">General rule on exempted activity.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Supply_of_Goods\"><\/span>Supply of Goods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>VAT applies to the supply for monies or other value of goods or services by accountable persons within the State. The supple usually takes place when the ownership passes.<\/p>\n<p>Taxable persons cover almost anyone in business. \u00a0Accountable persons arethose who are or should be registered from VAT.<\/p>\n<p>A distinction is made between the import of goods from outside the European Union and the acquisition of goods from within the European Union. VAT applies on imports (from outside the European Union) at the point of entry. This is the tax point. Postponed accounting is available for businesses since Brexit.<\/p>\n<p>There are special treatment for acquisitions from other EU states. VAT registered businesses must generally self account for VAT on acquisitions of goods from other EU states.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Transfer_of_Ownership\"><\/span>Transfer of Ownership<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The supply of goods generally involves the transfer of ownership of goods by agreement. \u00a0\u00a0Ownership includes the right to dispose of goods as owner.<\/p>\n<p>Certain other transactions are deemed VATable even though they do not technically comprise a transfer of ownership.\u00a0 This includes<\/p>\n<ul>\n<li>hire purchase(but not the final transfer of ownership of ownership),<\/li>\n<li>\u00a0credit sale transactions,<\/li>\n<li>transfers of goods within the EU without a change of ownership,<\/li>\n<li>processing \u00a0of goods supplied by a customer<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Time_of_Supply\"><\/span>Time of Supply<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>That time of supply determines the VAT period in which liability arises. The general rule is that time of supply occurs \u00a0at the point when ownership of the goods supplied, is transferred.\u00a0The time of supply determines the rate of VAT applicable in accordance with the VAT legislation.<\/p>\n<p>Under EU VAT legislation, the supply is made when the right to dispose of the \u201cgoods\u201d passes.\u00a0\u00a0This principle applies to immovable goods; building and land.\u00a0 In this case, the interest usually passes on legal completion.<\/p>\n<p>In the case of a service, the time of supply is the date the VAT invoice is issued, and if not issued, it is the date by which it should have been issued.\u00a0 The invoice must be issued 15 days after the end of the month in which the supply is made.<\/p>\n<p>The due date for VAT is determined as follows. Where the invoice is required to be issued, it is \u00a0the date on which the invoice is issued or the latest time by which it should have been issued.\u00a0 This is usually 15 days after the end of the\u00a0 month in which the supply is made.<\/p>\n<p>When goods are paid for in advance, \u00a0\u00a0VAT legislation deems the supply to take place on the date when payment is made. An invoice should be issued in respect of an advance payment within 15 days of the end of the month in which it is receipted.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Time_of_Supply_Rules\"><\/span>Special Time of Supply Rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are special rules as to the time of supply in\u00a0 particular cases.<\/p>\n<ul>\n<li>the transfer of ownership or taking of possession under a Compulsory Purchase Order;<\/li>\n<li>the handing over of goods under a financial arrangement, notwithstanding that title does not transfer until the last payment;<\/li>\n<li>the transfer of goods under which a commission is payable on sale;<\/li>\n<li>the handing over of goods under a hire purchase agreement;<\/li>\n<li>the application by a person for business purposes of\u00a0 movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged be deductable,<\/li>\n<\/ul>\n<p>Self-supplies happen at the moment of appropriation to a non-VATable use from a VATable use.\u00a0 This may involve physical removal of stock or other appropriation to private use.<\/p>\n<p>Transfer of goods by a trader from a business inside the State to one outside the State involves a disposal at that point in time.<\/p>\n<p>A transfer is in connection with security, redemption of security, transfers of business, transfers of goods at the end of a hire purchase contract are not regarded as supplies.<\/p>\n<p>In the case of real property, the supply takes place from the transfer of the right to disposal takes place.\u00a0 This is generally the date of completion of the contract.<\/p>\n<p>In the case of continuous supplies of services, and the supply of telecommunication, electricity and gas, to consumers \/unregistered persons, the liability arises when the statement of account issues.\u00a0 There are special rules in respect of such supplies to businesses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sum_Charged\"><\/span>Sum Charged<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>VAT is charged on the total consideration, which the taxable person supplying the goods is entitled to receive.\u00a0 This includes taxes, commission and costs, but excludes VAT on those items.<\/p>\n<p>Where prices are in a foreign currency, monies are converted into euro at the exchange rate last recorded by the Central Bank\u00a0 at the time the tax becomes due.\u00a0 Other methods for valuing the exchange rate may be agreed with the Revenue from time to time, where appropriate.<\/p>\n<p>VAT must be charged on incidental expenses which are charged to the person to whom the goods and services are supplied.\u00a0 Expenses directly incurred on behalf of the person to whom the supply is made, which are \u00a0simply reimbursed, are not subject to VAT.<\/p>\n<p>The consideration need not be received from the purchaser only.\u00a0 If payments are made by a third-party such as by way of a subsidy which is linked to the sale, this will form part of a consideration.<\/p>\n<p>In the case of acquisitions from inside the EU, VAT is charged on the total consideration paid in the same manner as the above.<\/p>\n<p>Where the consideration is partly in money and partly in kind, open market value is imposed. The Revenue may substitute market value for transactions between connected persons or where the buyer is not entitled to a full deduction or is a flat rate farmer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Price_Adjustments\"><\/span>Price Adjustments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the seller is overpaid in error, VAT is charged on the amount received.Where prices are reduced because of early payment discounts, the VAT may be later refunded or credited.<\/p>\n<p>Where VAT is \u00a0charged but the sums are not paid and are later written off as bad debts, VAT may be reclaimed, subject to conditions.\u00a0 In order to claim bad debt relief, it must be shown that all reasonable steps have been taken to recover the debt.\u00a0 It must be allowable as a deduction for income tax in accordance accounting practice and written off from the financial accounts.\u00a0 They debt must not be with a connected person.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Costs_Charged\"><\/span>Costs Charged<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where a person appropriates goods from stock or diverts it to a non-VATable use, there is a self-supply.\u00a0 In this case, VAT is charged on the basis of the cost.<\/p>\n<p>In the case of excisable goods, VAT is charged on the full cost of the goods at the point of exit from the warehouse, including the excise duty.<\/p>\n<p>In the case of a reverse charge service provided from abroad, VAT is charged on the cost of the service to the domestic recipient.<\/p>\n<p>Where a contract involves the supply of goods and services other than food, the consideration may be deemed to refer to the goods.\u00a0 The appropriate VAT rate in respect of the goods applies, if the cost of the goods is more than two-thirds of the total price.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vouchers_and_Gifts\"><\/span>Vouchers and Gifts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of tokens and vouchers, VAT does not arise provided that the charge does not exceed its face value.\u00a0 In the latter case, VAT is payable on the excess.\u00a0 A VATable sale may arise when the voucher is used.<\/p>\n<p>Trader who supply \u00a0stamps, tokens or coupons to persons who intend to resell them, the supply to the intermediary is subject to VAT at 23%, \u00a0relative to the face value.\u00a0 A supply by the trader is subject to VAT at 23%. Their redemption is not subject to VAT.<\/p>\n<p>Where a voucher has a face value and is sold for less, the amount on which VAT is accounted for, is the amount actually received irrespective of the face value.<\/p>\n<p>Where a business disposes of items free of charge, then it must account for VAT on the cost of the goods supplied.\u00a0 Where he has claimed input credit on VAT incurred, this has the effect of denying a deduction of input credit in respect of the goods concerned.<\/p>\n<p>See the separate chapter about the 2019 revisions to the treatment of vouchers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mixed_Supplies\"><\/span>Mixed Supplies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Formerly, there was a so-called cocktail or package rule, which applied where there was a supply of mixed package of goods and services for a single price, \u00a0made up of goods charged to VAT at different rates.<\/p>\n<p>The new rules distinguish between ancillary, composite, multiple and principal supplies.\u00a0 See the separate section in relation to these categories.\u00a0 An individual supply is supply of goods which is a constituent part of a multiple supply and which is physically and economically dissociable from the other goods and services forming part of that supply and is capable of being supplied as a good and service in its own right.<\/p>\n<p>A multiple supply is two or more individual supplies,\u00a0 made in conjunction with each other where \u00a0the total consideration covers all individual supplies. A composite supply is a supply comprising two more supplies of goods and service or any combination of these. supplied in conjunction with each other, one of which is a principal supply.<\/p>\n<p>A principal supply is a supply of goods or services which constitute the predominant element of a composite supply, and in relation to hic which any other supply forming part of the composite supply, is ancillary. An ancillary supply is a supply forming part of a composite supply which is not physically and economically dissociable from the principal supply and is capable of being supplied only in the context of the better enjoyment of that principal supply.<\/p>\n<p><!--nextpage--><\/p>\n<h2>VALUE-ADDED TAX CONSOLIDATION ACT<\/h2>\n<p>Value-Added Tax Consolidation Act 2010 (No. 31)<\/p>\n<p>Part 1 Preliminary and General (ss. 1-3)<br \/>\n1. Short title.<br \/>\nThis Act may be cited as the Value-Added Tax Consolidation Act 2010.<\/p>\n<p>2.<\/p>\n<h4>Interpretation &#8211; general.<\/h4>\n<p>(1)In this Act &#8211;<\/p>\n<p>&#8220;accountable person&#8221; has the same meaning as it has in Part 2;<\/p>\n<p>&#8220;accounting year&#8221; means a period of 12 months ending on 31 December, but if a taxable person customarily makes up accounts for periods of 12 months ending on another fixed date, then, for such a person, a period of 12 months ending on that fixed date;<\/p>\n<p>&#8220;agricultural produce&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;agricultural service&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;ancillary supply&#8221; means a supply, forming part of a composite supply, which is not physically and economically dissociable from a principal supply and is capable of being supplied only in the context of the better enjoyment of that principal supply;<\/p>\n<p>&#8220;antiques&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Appeal Commissioner&#8221; has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;<\/p>\n<p>&#8220;assignment&#8221;, in relation to an interest in immovable goods, means the assignment by a person of that interest in those goods or any part of those goods to another person, except that, if that other person at the time of the assignment retains the reversion on that interest in those goods, that assignment shall be a surrender;<\/p>\n<p>&#8220;auction scheme&#8221; has the meaning assigned to it by section 89(1);<\/p>\n<p>&#8220;body of persons&#8221; means any body politic, corporate or collegiate, and any company, partnership, fraternity, fellowship and society of persons, whether corporate or not corporate;<\/p>\n<p>&#8220;building&#8221;, in the definition of &#8220;development&#8221;, includes, in relation to a transaction, any prefabricated or like structure in respect of which the following conditions are satisfied<br \/>\n(a)the structure &#8211;<br \/>\n(i)has a rigid roof and one or more rigid walls and (other than in the case of a structure used for the cultivation of plants) a floor<br \/>\n(ii)is designed so as to provide for human access to, and free movement in, its interior<br \/>\n(iii)is for a purpose that does not require that it be mobile or portable, and<br \/>\n(iv)does not have or contain any aids to mobility or portability; and<br \/>\n(b)<br \/>\n(i)neither the agreement in respect of the transaction nor any other agreement between the parties to that agreement contains a provision relating to the rendering of the structure mobile or portable or the movement or re-location of the structure after its erection, and<br \/>\n(ii)the person (in this subparagraph referred to as the &#8220;relevant person&#8221;) for whom the structure is constructed, extended, altered or reconstructed signs and delivers, at the time of the transaction, to the person who constructed, extended, altered or reconstructed the structure, a declaration of the relevant person&#8217;s intention to retain it on the site on which it is at that time located;<\/p>\n<p>&#8220;business&#8221; means an economic activity, whatever the purpose or results of that activity, and includes any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, and the exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis;<\/p>\n<p>&#8220;calendar quarter&#8221; means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October;<\/p>\n<p>&#8220;call-off stock arrangements&#8221; means the dispatch or transport of goods from one Member State to another Member State where, at the time of the dispatch or transport of the goods to such other Member State, the identity of the person to whom those goods will be supplied at a later stage and after the goods have arrived in the Member State of destination is known to the supplier;<\/p>\n<p>&#8220;capital goods&#8221; means developed immovable goods and includes refurbishment within the meaning of section 63(1), and a reference to a capital good includes a reference to any part thereof and the term &#8220;capital good&#8221; shall be construed accordingly;<\/p>\n<p>&#8220;clothing&#8221; does not include footwear;<\/p>\n<p>&#8220;Collector-General&#8221; means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;<\/p>\n<p>&#8220;collectors&#8217; items&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Community&#8221;, subject to subsection (4A), has the same meaning as it has in Articles 5 to 8 of the VAT Directive, and cognate references shall be construed accordingly;<\/p>\n<p>&#8220;completed&#8221;, in respect of immovable goods, has the meaning assigned to it by section 94(1);<\/p>\n<p>&#8220;composite supply&#8221; means a supply made by a taxable person to a customer comprising 2 or more supplies of goods or services or any combination of those, supplied in conjunction with each other, one of which is a principal supply;<\/p>\n<p>&#8220;contractor&#8221;, in relation to contract work, means a person who makes or assembles movable goods;<\/p>\n<p>&#8220;contract work&#8221; means the service of handing over by a contractor to another person of movable goods made or assembled by the contractor from goods entrusted to the contractor by that other person, whether or not the contractor has provided any part of the goods used;<\/p>\n<p>&#8220;Customs Acts&#8221; has the meaning given to it by section 2(3) of the Customs Act 2015;<\/p>\n<p>&#8220;customs-free airport&#8221; means the land which, under the Customs-free Airport Act 1947, for the time being constitutes the Customs-free airport;<\/p>\n<p>&#8220;development&#8221;, in relation to any land, means &#8211;<br \/>\n(a)the construction, demolition, extension, alteration or reconstruction of any building on the land, or<br \/>\n(b)the carrying out of any engineering or other operation in, on, over or under the land to adapt it for materially altered use;<\/p>\n<p>&#8220;distance sales of goods imported from third territories or third countries&#8221;, means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from outside the Community, to a customer in a Member State, where &#8211;<br \/>\n(a)the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1), or for any other non-taxable person, and<br \/>\n(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;<\/p>\n<p>&#8220;electronically supplied services&#8221; includes &#8211;<br \/>\n(a)website supply, web-hosting, distance maintenance of programmes and equipment<br \/>\n(b)supply of software and updating of it<br \/>\n(c)supply of images, text and information, and making databases available<br \/>\n(d)supply of music, films and games (including games of chance and gambling games) and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events, and<br \/>\n(e)supply of distance teaching,<\/p>\n<p>and &#8220;electronic service&#8221; shall be construed accordingly, but where the supplier of a service and his or her customer communicate by means of electronic mail, this shall not of itself mean that the service performed is an electronic service;<\/p>\n<p>&#8220;enactment&#8221; means an Act or statutory instrument or any part of an Act or statutory instrument;<\/p>\n<p>&#8220;excisable products&#8221; means the products referred to in section 97 of the Finance Act 2001;<\/p>\n<p>&#8220;exempted activity&#8221; means &#8211;<br \/>\n(a)a supply of immovable goods in respect of which, pursuant to sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b), tax is not chargeable, and<br \/>\n(b)a supply of any goods or services of a kind specified in Schedule 1;<\/p>\n<p>&#8220;exportation of goods&#8221; means the exportation of goods to a destination outside the Community, and cognate words shall be construed accordingly;<\/p>\n<p>&#8220;farmer&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;flat-rate addition&#8221; has the meaning assigned to it by section 86(1);<\/p>\n<p>&#8220;flat-rate farmer&#8221; means &#8211;<br \/>\n(a)a farmer who is not an accountable person<br \/>\n(b)a farmer who is an accountable person referred to in section 9(4) or 12(3), or<br \/>\n(c)a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of &#8220;farmer&#8221; in section 4(1)<br \/>\nin so far as that farmer engages in the supply of agricultural produce or agricultural services within the State;<\/p>\n<p>&#8220;footwear&#8221; includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;<\/p>\n<p>&#8220;free port&#8221; means the land declared to be a free port for the purposes of the Free Ports Act 1986 by an order made under section 2 of that Act;<\/p>\n<p>&#8220;freehold equivalent interest&#8221; means an interest in immovable goods (other than a freehold interest) the transfer of which constitutes a supply of goods in accordance with Chapter 1 of Part 3;<\/p>\n<p>&#8220;fur skin&#8221; means any skin with the fur, hair or wool attached except the skin of woolled sheep or lamb;<\/p>\n<p>&#8220;goods&#8221; means all movable and immovable objects (other than things in action or money), and references to goods include references to both new and used goods;<\/p>\n<p>&#8220;goods threshold&#8221; means \u20ac80,000;<\/p>\n<p>&#8220;hire&#8221;, in relation to movable goods, includes a letting on any terms including a leasing;<\/p>\n<p>&#8220;immovable goods&#8221; has the same meaning as &#8216;immovable property&#8217; has in Article 13b (inserted by Council Implementing Regulation 1042\/2013 of 7 October 2013 [OJ No. L284, 26.10.2013, p.1]) of Council Implementing Regulation 282\/2011\/EU of 15 March 2011 [OJ No. L77, 23.3.2011, p.1];<\/p>\n<p>&#8220;importation of goods&#8221; means the importation of goods from outside the Community into the State &#8211;<br \/>\n(a)directly, or<br \/>\n(b)through one or more than one other Member State where value-added tax referred to in the VAT Directive has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned, and cognate words shall be construed accordingly;<\/p>\n<p>&#8220;independently&#8221;, in relation to a taxable person, excludes a person who is employed or who is bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer&#8217;s liability;<\/p>\n<p>&#8220;individual supply&#8221; means a supply of goods or services which is a constituent part of a multiple supply and which is physically and economically dissociable from the other goods or services forming part of that multiple supply, and is capable of being supplied as a good or service in its own right;<\/p>\n<p>&#8220;inspector of taxes&#8221; means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;<\/p>\n<p>&#8220;intra-Community acquisition&#8221;, in relation to goods, has the meaning assigned to it by section 24;<\/p>\n<p>&#8220;intra-Community distance sales of goods&#8221;, means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which the dispatch or transport of the goods to the customer ends, where &#8211;<br \/>\n(a)the supply of goods is carried out for a taxable person, or for a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1) of the VAT Directive, or for any other non-taxable person, and<br \/>\n(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;<\/p>\n<p>&#8220;joint option for taxation&#8221; has the meaning assigned to it by section 94;<\/p>\n<p>&#8220;landlord&#8217;s option to tax&#8221; has the meaning assigned to it by section 97;<\/p>\n<p>&#8220;livestock&#8221; means live &#8211;<br \/>\n(a)cattle, sheep, goats, pigs and deer, and<br \/>\n(b)horses normally intended for use in the preparation of foodstuffs or in agricultural production;<\/p>\n<p>&#8220;local authority&#8221; has the meaning assigned to it by the Local Government Act 2001;<\/p>\n<p>&#8220;margin scheme&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Minister&#8221; means the Minister for Finance;<\/p>\n<p>&#8220;movable goods&#8221; means goods other than immovable goods;<\/p>\n<p>&#8220;multiple supply&#8221; means 2 or more individual supplies made by a taxable person to a customer where those supplies are made in conjunction with each other for a total consideration covering all of those individual supplies, and where those individual supplies do not constitute a composite supply;<\/p>\n<p>&#8220;new means of transport&#8221; means motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes &#8211;<br \/>\n(a)which are intended for the transport of persons or goods, and<br \/>\n(b)<br \/>\n(i)which in the case of vessels and aircraft were supplied 3 months or less after the date of first entry into service and in the case of land vehicles were supplied 6 months or less after the date of first entry into service, or<br \/>\n(ii)which have travelled 6,000 kilometres or less in the case of land vehicles, sailed for 100 hours or less in the case of vessels or flown for 40 hours or less in the case of aircraft<br \/>\nother than vessels and aircraft of the kind referred to in paragraph 4(2) of Schedule 2;<\/p>\n<p>&#8220;person registered for value-added tax&#8221;<br \/>\n(a)in relation to another Member State, means a person currently issued with an identification number in that State for the purposes of accounting for value-added tax referred to in the VAT Directive<br \/>\n(b)in relation to the State, means a registered person;<\/p>\n<p>&#8220;principal supply&#8221; means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;<\/p>\n<p>&#8220;public body&#8221; means &#8211;<br \/>\n(a)a Department of State<br \/>\n(b)a local authority, or<br \/>\n(c)a body established by any enactment;<\/p>\n<p>&#8220;registered person&#8221; means a person who is registered in the register maintained under section 65;<\/p>\n<p>&#8220;regulations&#8221; means regulations under section 120;<\/p>\n<p>&#8220;repealed enactment&#8221; has the meaning assigned to it by section 121;<\/p>\n<p>&#8220;second-hand goods&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;secretary&#8221; includes such persons as are referred to in section 1044(2) of the Taxes Consolidation Act 1997 and section 55(1) of the Finance Act 1920;<\/p>\n<p>&#8220;services threshold&#8221; means \u20ac40,000;<\/p>\n<p>&#8220;stock-in-trade&#8221;, in relation to a person, means goods that are &#8211;<br \/>\n(a)movable goods of a kind that the person has supplied in the ordinary course of the person&#8217;s business and that &#8211;<br \/>\n(i)are held for supply (otherwise than because of section 19(1)(f)), or<br \/>\n(ii)would be so held if they were mature or if their manufacture, preparation or construction had been completed<br \/>\n(b)materials incorporated into immovable goods of a kind that &#8211;<br \/>\n(i)are supplied by the person in the ordinary course of the person&#8217;s business, and<br \/>\n(ii)have not been supplied by the person since the goods were developed, but are held for supply, or would be so held if their development had been completed<br \/>\nand such materials shall be taken to have been supplied to the same extent as the immovable goods into which they have been incorporated are taken to have been supplied<br \/>\n(c)consumable materials that the person has incorporated into immovable goods in the course of a business that consists of the supply of a service involving constructing, repairing, painting or decorating immovable goods where that service has yet to be completed, and such materials shall be taken to have been supplied to the extent that the service in relation to which they have been used has been supplied, or<br \/>\n(d)materials that have not been incorporated in goods and &#8211;<br \/>\n(i)are used by the person in the manufacture or construction of goods of a kind that the person supplies in the ordinary course of the person&#8217;s business, or<br \/>\n(ii)if the person&#8217;s ordinary business consists of repairing, painting or decorating immovable goods, are used by the person as consumable materials in the course of that business;<\/p>\n<p>&#8220;supply&#8221;<br \/>\n(a)in relation to goods, has the meaning assigned to it by subsection (3) and Chapter 1 of Part 3<br \/>\n(b)in relation to services, has the meaning assigned to it by Chapter 3 of Part 3<br \/>\nand cognate words shall be construed accordingly;<\/p>\n<p>&#8220;surrender&#8221;, in relation to an interest in immovable goods &#8211;<br \/>\n(a)means the surrender by a person (in this definition referred to as the &#8220;lessee&#8221;) of an interest in those goods or any part of those goods to the person (in this definition referred to as the &#8220;lessor&#8221;) who, at the time of the surrender, retains the reversion on that interest in those goods, and<br \/>\n(b)includes &#8211;<br \/>\n(i)the abandonment of that interest in those goods by the lessee<br \/>\n(ii)the failure of the lessee to exercise any option of the kind referred to in section 93(1)(a) in relation to that interest in those goods (but excluding any such failure if such interest were created on or after 1 July 2008), and<br \/>\n(iii)the recovery by the lessor of that interest in those goods by ejectment or forfeiture prior to the date that the interest would, but for its surrender, have expired;<\/p>\n<p>&#8220;tax&#8221; means value-added tax chargeable by virtue of this Act;<\/p>\n<p>&#8220;taxable dealer&#8221;<br \/>\n(a)in relation to supplies of gas through the natural gas distribution system, or of heat or cooling energy through heating or cooling networks, or of electricity, has the meaning assigned to it by section 31(1)(a), and<br \/>\n(b)in relation to supplies of movable goods (including a means of transport and agricultural machinery) has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;taxable goods&#8221;, in relation to any supply, intra-Community acquisition or importation, means goods the supply of which is not an exempted activity;<\/p>\n<p>&#8220;taxable period&#8221; means a period of 2 months beginning on 1 January, 1 March, 1 May, 1 July, 1 September or 1 November;<\/p>\n<p>&#8220;taxable person&#8221; means a person who independently carries on a business in the Community or elsewhere;<\/p>\n<p>&#8220;taxable services&#8221; means services the supply of which is not an exempted activity;<\/p>\n<p>&#8220;telecommunications services&#8221; means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, and includes &#8211;<br \/>\n(a)the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and<br \/>\n(b)the provision of access to global information networks;<\/p>\n<p>&#8220;telephone card&#8221; means a card, or a means other than money &#8211;<br \/>\n(a)that confers a right to access a telecommunications service and, in cases where the supplier of the telecommunications service so agrees with another supplier (in this definition referred to as a &#8220;contracted third party supplier&#8221;), a right to receive other services or goods from that contracted third party supplier, and<br \/>\n(b)that, when the card or other means is supplied to a person other than for the purpose of resale, entitles the supplier to a consideration for the supply under circumstances that preclude the user of the card or means from being liable for any further charge for access to the telecommunications service or for the receipt of services or goods from a contracted third party supplier;<\/p>\n<p>&#8220;VAT Directive&#8221; means Council Directive No. 2006\/112\/EC of 28 November 2006 [OJ No. L347, 11.12.2006, p.1] on the common system of value-added tax;<\/p>\n<p>&#8220;vessel&#8221;, in relation to transport, means a waterborne craft of any type, whether self-propelled or not, and includes a hovercraft;<\/p>\n<p>&#8220;works of art&#8221; has the meaning assigned to it by section 87(1).<\/p>\n<p>(2)In this Act references to moneys received by a person include references to &#8211;<\/p>\n<p>(a)money lodged or credited to the account of the person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern,<\/p>\n<p>(b)money (other than money referred to in paragraph (a)) which under an agreement (other than an agreement providing for discount or a price adjustment made in the ordinary course of business or an arrangement with creditors) has ceased to be due to the person,<\/p>\n<p>(c)money due to the person which, in accordance with section 1002 of the Taxes Consolidation Act 1997, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and<\/p>\n<p>(d)money, which, in relation to money received by a person from another person, has been deducted in accordance with &#8211;<\/p>\n<p>(i)Chapter 1 of Part 18 of the Taxes Consolidation Act 1997, or<\/p>\n<p>(ii)Chapter 2 of Part 18 of the Taxes Consolidation Act 1997,<\/p>\n<p>and has thereby ceased to be due to the first-mentioned person by the other person,<\/p>\n<p>and money so lodged or credited to the account of a person shall be deemed to have been received by the person on the date of the making of the lodgement or credit and money which has so ceased to be due to a person shall be deemed to have been received by the person on the date of the cesser.<\/p>\n<p>(3)For the purposes of this Act, the provision of electricity, gas and any form of power, heat, refrigeration or ventilation shall be deemed to be a supply of goods and not a supply of services.<\/p>\n<p>(4)In this Act, a reference to the territory of a Member State has the same meaning as it has in Articles 5 to 8 of the VAT Directive, and , subject to subsection (4A), references to Member States and cognate references shall be construed accordingly.<\/p>\n<p>(4A)In this Act, each reference to &#8211;<\/p>\n<p>(a)Community, and<\/p>\n<p>(b)Member State,<\/p>\n<p>shall apply as if the reference included a reference to Northern Ireland,save &#8211;<\/p>\n<p>(i)where the reference occurs in a provision specified in Part 1 of Schedule 9, and<\/p>\n<p>(ii)in the case of a provision specified in Part 2 of Schedule 9, in so faras the provision applies to services.<\/p>\n<p>(5)References in any other enactment to the &#8220;Value-Added Tax Acts&#8221; mean this Act and every enactment which is to be read together with this Act.<\/p>\n<p>3.<\/p>\n<h4>Charge of value-added tax.<\/h4>\n<p>Except as expressly otherwise provided by this Act, a tax called value-added tax is, subject to and in accordance with this Act and regulations, chargeable, leviable and payable on the following transactions:<\/p>\n<p>(a)the supply for consideration of goods by a taxable person acting in that capacity when the place of supply is the State;<\/p>\n<p>(b)the importation of goods into the State;<\/p>\n<p>(c)the supply for consideration of services by a taxable person acting in that capacity when the place of supply is the State;<\/p>\n<p>(d)the intra-Community acquisition for consideration by an accountable person of goods (other than new means of transport) when the acquisition is made within the State;<\/p>\n<p>(e)the intra-Community acquisition for consideration of new means of transport when the acquisition is made within the State.<\/p>\n<h4><\/h4>\n<h4>Part 2 Accountable persons (ss. 4-18)<\/h4>\n<p>Chapter 1 Interpretation (s. 4)<\/p>\n<h4>4. Definitions &#8211; Part 2.<\/h4>\n<p>(1)In this Act &#8211;<\/p>\n<p>&#8220;agricultural produce&#8221;, in relation to a farmer, means goods (other than live greyhounds) produced by the farmer in the course of an Annex VII activity;<\/p>\n<p>&#8220;agricultural service&#8221;, in relation to a farmer, means any Annex VIII service supplied by the farmer using his or her own labour or that of his or her employees or effected by means of machinery, plant or other equipment normally used for the purposes of an Annex VII activity carried on by the farmer;<\/p>\n<p>&#8220;Annex VII activity&#8221; means any activity of a description specified in Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4) and Article 295(2);<\/p>\n<p>&#8220;Annex VIII service&#8221; means any service of a description specified in Annex VIII of the VAT Directive (the text of which Annex is contained in Part 2 of Schedule 4);<\/p>\n<p>&#8220;farmer&#8221; means a person who engages in at least one Annex VII activity, and &#8211;<br \/>\n(a)whose supplies consist exclusively of either or both of the following:<br \/>\n(i)supplies of agricultural produce<br \/>\n(ii)supplies of agricultural services<br \/>\nor<br \/>\n(b)whose supplies consist exclusively of either or both of the supplies specified in paragraph (a) and of one or more of the following:<br \/>\n(i)supplies of machinery, plant or equipment which has been used by such person for the purposes of an Annex VII activity<br \/>\n(ii)supplies of services consisting of the training of horses for racing the total consideration for which has not exceeded and is not likely to exceed the services threshold in any continuous period of 12 months<br \/>\n(iii)supplies of goods and services (other than those referred to in subparagraphs (i) and (ii) or paragraph (a)) the total consideration for which is such that such person would not, because of section 6(1)(c) or (d), be an accountable person if such supplies were the only supplies made by him or her.<\/p>\n<p>(2)In this Part &#8220;control&#8221;<br \/>\n(a)in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person<br \/>\n(b)in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.<\/p>\n<p>Chapter 2<\/p>\n<h4>General rules (ss. 5-8)<\/h4>\n<p>5. Persons who are, or who may become, accountable persons.<br \/>\n(1)<\/p>\n<p>(a)Subject to paragraph (c), a taxable person who engages in the supply, within the State, of taxable goods or services shall be &#8211;<\/p>\n<p>(i)an accountable person, and<\/p>\n<p>(ii)accountable for and liable to pay the tax charged in respect of such supply.<\/p>\n<p>(b)Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 15, 17(1), 94(3), 108C, 109A and 91J(10) shall be accountable persons.<\/p>\n<p>(c)A person not established in the State who supplies goods in the State only in the circumstances set out in section 10, or supplies a service in the State only in the circumstances set out in section 16(3), shall not be an accountable person.<\/p>\n<p>(2)Where, by virtue of section 6(1) or 7, a person has not been an accountable person and a change of circumstances occurs from which it becomes clear that the person is likely to become an accountable person, he or she shall be deemed, for the purposes of this Act, to be an accountable person from the beginning of the taxable period commencing next after such change.<\/p>\n<p>6.<\/p>\n<h4>Persons not accountable persons unless they so elect.<\/h4>\n<p>(1)Subject to subsections (2) and (3) and sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:<\/p>\n<p>(a)a farmer, for whose supply in any continuous period of 12 months of &#8211;<\/p>\n<p>(i)agricultural services (other than insemination services, stock-minding or stock-rearing), the total consideration has not exceeded, and is not likely to exceed, the services threshold,<\/p>\n<p>(ii)goods being bovine semen, the total consideration has not exceeded, and is not likely to exceed, the goods threshold,<\/p>\n<p>(iii)goods, being horticultural type products of the kind specified in paragraph 22(1) of Schedule 3, to persons who are not engaged in supplying those goods in the course or furtherance of business, the total consideration has not exceeded and is not likely to exceed the goods threshold,<\/p>\n<p>(iv)services specified in subparagraph (i) and either or both of goods of the kind specified in subparagraph (ii) and goods of the kind specified in subparagraph (iii) supplied in the circumstances set out in that subparagraph, the total consideration has not exceeded and is not likely to exceed the services threshold, or<\/p>\n<p>(v)goods of the kind specified in subparagraph (ii) and goods of the kind specified in subparagraph (iii) supplied in the circumstances set out in that subparagraph, the total consideration has not exceeded and is not likely to exceed the goods threshold;<\/p>\n<p>(b)a person whose supplies of taxable goods or services consist exclusively of &#8211;<\/p>\n<p>(i)supplies, to accountable persons and persons to whom section 102 applies, of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he or she has caught in the course of a sea-fishing business, or<\/p>\n<p>(ii)supplies of the kind specified in subparagraph (i) and of either or both of the following:<\/p>\n<p>(I)supplies of machinery, plant or equipment which have been used by him or her in the course of a sea-fishing business;<\/p>\n<p>(II)supplies of other goods and services the total consideration for which is such that such person would not, because of paragraph (c) or (d), be an accountable person if such supplies were the only supplies made by him or her;<\/p>\n<p>(c)<\/p>\n<p>(i)subject to subparagraph (ii), a person for whose supply of taxable goods (other than supplies of the kind specified in section 30(a) and (b) and services, the total consideration has not exceeded and is not likely to exceed the goods threshold in any continuous period of 12 months,<\/p>\n<p>(ii)subparagraph (i) shall apply only if at least 90 per cent of the total consideration referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));<\/p>\n<p>(d)a person (other than a person to whom paragraph (a), (b) or (c) applies) for whose supply of taxable goods and services the total consideration has not exceeded, and is not likely to exceed, the services threshold in any continuous period of 12 months.<\/p>\n<p>(2)<\/p>\n<p>(a)Supplies of bovine semen &#8211;<\/p>\n<p>(i)by a farmer to any other farmer licensed as an artificial insemination centre in accordance with the Live Stock (Artificial Insemination) Act 1947, or<\/p>\n<p>(ii)by a farmer to an accountable person over whom that farmer exercises control,<\/p>\n<p>shall be disregarded in calculating the total consideration referred to in subsection (1)(a)(ii).<\/p>\n<p>(b)Where in the case of 2 or more persons one of whom exercises control over one or more of the other persons, supplies of goods of the same class or of services of the same nature are made by 2 or more of those persons, the total of the consideration relating to such supplies shall, for the purposes of the application of paragraphs (c) and (d) of subsection (1) in relation to each of those persons who made such supplies, be treated as if all of the supplies in question had been made by each of the last-mentioned persons.<\/p>\n<p>(c)Where a farmer supplies services or goods of the kind specified in subsection (1)(a)(i), (ii) or (iii), then paragraph (b) shall be deemed to apply to such supplies, notwithstanding that that paragraph does not otherwise apply to supplies by a farmer.<\/p>\n<p>(d)Subsection (1) shall not apply to a supply of the kind referred to in section 12(3) or (5) or 17(1).<\/p>\n<p>(3)Subsection (1)(b) to (d) shall not apply to a person who is not established in the State.<\/p>\n<p>7.<\/p>\n<h4>Treatment of persons as not accountable.<\/h4>\n<p>An accountable person (other than a person to whom section 8 applies) may, in accordance with regulations, be treated for the purposes of this Act as a person who is not an accountable person if the Revenue Commissioners are satisfied that, in the absence of an election under section 6(1), the person would not be an accountable person.<\/p>\n<p>8.<\/p>\n<h4>Cancellation of election.<\/h4>\n<p>(1)<\/p>\n<p>(a)Provision may be made by regulations for the cancellation, at the request of a person, of an election made by the person under this Part and for the payment by him or her to the Revenue Commissioners, as a condition of such cancellation, of such a sum as is calculated in accordance with paragraph (b).<\/p>\n<p>(b)The sum referred to in paragraph (a) is calculated by the formula &#8211;<\/p>\n<p>(A + B) &#8211; C<\/p>\n<p>where &#8211;<\/p>\n<p>Ais the amount of tax repaid to the person referred to in paragraph (a) for the period for which the election has effect in respect of tax borne or paid in relation to the supply of goods or services, other than services of the kind referred to in paragraph 11 of Schedule 3,<\/p>\n<p>Bis the tax deductible in accordance with Chapter 1 of Part 8 in respect of intra-Community acquisitions made by that person during that period, and<\/p>\n<p>Cis the net total amount of tax (if any) paid by such person in accordance with Chapter 3 of Part 9 in relation to the supply of goods or services (other than services of the kind referred to in paragraph 11 of Schedule 3) by that person in that same period.<\/p>\n<p>(2)<\/p>\n<p>(a)Notwithstanding subsection (1), provision may be made by regulations for the cancellation, at the request of a person who supplies services of a kind referred to in paragraph 11 of Schedule 3, of an election made by the person under this Part and for the payment by him or her to the Revenue Commissioners, in addition to any amount payable in accordance with subsection (1), of such an amount (in this subsection referred to as the &#8220;cancellation amount&#8221;), as shall be determined in accordance with paragraph (b), as a condition of cancellation and the cancellation amount shall be payable as if it were tax due in accordance with Chapter 3 of Part 9 for the taxable period in which the cancellation comes into effect.<\/p>\n<p>(b)<\/p>\n<p>(i)Where the person referred to in paragraph (a) &#8211;<\/p>\n<p>(I)was entitled to deduct tax in accordance with Chapter 1 of Part 8 in respect of the acquisition, purchase or development of immovable goods used by that person in the course of a supply of services of a kind referred to in paragraph 11 of Schedule 3, or<\/p>\n<p>(II)would be entitled to deduct tax in accordance with Chapter 1 of Part 8 in respect of the acquisition, as a result of a transfer to that person, of immovable goods used by him or her in the course of a supply of services of a kind referred to in paragraph 11 of Schedule 3, if that tax had been chargeable but for the application of section 20(2)(c) on that transfer,<\/p>\n<p>then, in respect of each such acquisition, purchase or development, an amount (referred to in this subsection as the &#8220;adjustment amount&#8221;) shall be calculated in accordance with subparagraph (ii) and the cancellation amount shall be the sum of the adjustment amounts so calculated or, if there is only one such adjustment amount, that amount: but if there is no adjustment amount, the cancellation amount is nil.<\/p>\n<p>(ii)The adjustment amount shall be determined by the formula &#8211;<\/p>\n<p>D * (10 &#8211; E)<\/p>\n<p>_________<\/p>\n<p>10<\/p>\n<p>where &#8211;<\/p>\n<p>Dis &#8211;<\/p>\n<p>(I)the amount of tax deductible in respect of such acquisition, purchase or development of such immovable goods, or<\/p>\n<p>(II)the amount of tax that would be deductible in respect of such acquisition of such immovable goods if section 20(2)(c) had not applied to the transfer of such immovable goods,<\/p>\n<p>and<\/p>\n<p>Eis the number of full years for which such immovable goods were used by the person in the course of the supply of services of a kind referred to in paragraph 11 of Schedule 3: but if such number of full years is in excess of 10, such adjustment amount shall be deemed to be nil.<\/p>\n<p>(c)For the purposes of paragraph (b), a full year shall be any continuous period of 12 months.<\/p>\n<p>(d)This subsection does not apply to immovable goods acquired or developed on or after 1 July 2008.<\/p>\n<h4>Chapter 3 Rules for intra-Community acquisitions (ss. 9-11)<\/h4>\n<h4>Intra-Community acquisitions and accountable persons.<\/h4>\n<p>(1)Where a person engages in the intra-Community acquisition of goods in the State in the course or furtherance of business, he or she shall be &#8211;<\/p>\n<p>(a)an accountable person, and<\/p>\n<p>(b)accountable for and liable to pay the tax chargeable.<\/p>\n<p>(2)Subject to subsection (3) and sections 12(3) and (5), and 17(1), and notwithstanding subsection (1), a person for whose intra-Community acquisitions of goods (being goods other than new means of transport or goods subject to a duty of excise) the total consideration for which has not exceeded and is not likely to exceed \u20ac41,000 in any continuous period of 12 months shall not, unless the person otherwise elects and then only during the period for which such election has effect, be an accountable person.<\/p>\n<p>(3)Where section 5(1) applies to a person referred to in subsection (2), then subsection (2) shall not apply to the person unless section 6(1) also applies to him or her.<\/p>\n<p>(4)Subject to subsection (5), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of &#8211;<\/p>\n<p>(a)intra-Community acquisitions of goods which are made by him or her, and<\/p>\n<p>(b)any services of the kind referred to in section 12 or 17(1) which are received by him or her.<\/p>\n<p>(5)A person may elect that subsection (4) shall not apply to him or her.<\/p>\n<p>(6)Subject to subsection (7), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of &#8211;<\/p>\n<p>(a)intra-Community acquisitions of goods which are made by him or her,<\/p>\n<p>(b)racehorse training services which are supplied by him or her, and<\/p>\n<p>(c)any services of the kind referred to in section 12 or 17(1) which are received by him or her.<\/p>\n<p>(7)A person may elect that subsection (6) shall not apply to him or her.<\/p>\n<p>10.<\/p>\n<h4>Certain supplies of goods &#8211; supplier not established in the State.<\/h4>\n<p>(1)Where a person not established in the State supplies gas through the natural gas distribution system, or heat or cooling energy through heating or cooling networks, or electricity, to a recipient in the State, and where the recipient is &#8211;<\/p>\n<p>(a)a taxable person who carries on a business in the State, or<\/p>\n<p>(b)a public body,<\/p>\n<p>then that recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if the recipient supplied those goods in the course or furtherance of business.<\/p>\n<p>(2)Where a person not established in the State supplies goods in the State which are installed or assembled, with or without a trial run, by or on behalf of the person, and where the recipient of the supply of those goods is &#8211;<\/p>\n<p>(a)a taxable person who carries on a business in the State, or<\/p>\n<p>(b)a public body,<\/p>\n<p>then that recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if the recipient supplied those goods in the course or furtherance of business.<\/p>\n<p>11.<\/p>\n<h4>Other provisions in relation to goods.<\/h4>\n<p>(1)Where a person is an accountable person only because of an intra-Community acquisition of a new means of transport, then the person shall not, unless he or she so elects, be an accountable person for the purposes of this Act except for section 79(2) or (3).<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)a person is an accountable person only because of an intra-Community acquisition of excisable products, and<\/p>\n<p>(b)by virtue of the acquisition, and in accordance with Chapters 2A and 2B of Part 2 of Finance Act 2001, and any other enactment which is to be construed together with that Chapter, the duty of excise on those products is payable in the State,<\/p>\n<p>then the person shall not, unless he or she so elects, be an accountable person for any purposes of this Act except for section 79(4).<\/p>\n<p>(3)A person who is not established in the State shall, unless the person opts to register in accordance with section 65, be deemed not to have made an intra-Community acquisition or a supply of goods in the State where the only supplies by him or her in the State are in the circumstances set out in section 23.<\/p>\n<p>(4)A person who is not established in the State, and who does not have a fixed establishment in the State, shall be deemed not to have made an intra-Community acquisition or a supply of goods in the State where such person transfers goods to an accountable person in the State under call-off stock arrangements to which section 23A applies.<\/p>\n<p>Chapter 4<\/p>\n<p>&nbsp;<\/p>\n<h4>The State and public bodies.<\/h4>\n<p>(1)For the purposes of sections 9 and 10, where an intra-Community acquisition is effected in the State by a public body, the acquisition shall be deemed to have been effected in the course or furtherance of business.<\/p>\n<p>(2)Notwithstanding section 3 but subject to subsection (3), the State or any public body shall not be treated as a taxable person acting in that capacity in respect of any activity or transaction that is carried out by it in, or is closely linked to, the exercise by the State or that public body of particular rights or powers conferred on it by any enactment, except where &#8211;<\/p>\n<p>(a)that activity is listed in Annex I of the VAT Directive (the text of which Annex is contained in Schedule 6) and is carried out by the State or the public body on a more than negligible scale, or<\/p>\n<p>(b)not treating the State or that public body as a taxable person in respect of that activity or transaction creates or would likely create a significant distortion of competition.<\/p>\n<p>(3)<\/p>\n<p>(a)For the purposes of this subsection &#8220;community facilities&#8221; means &#8211;<\/p>\n<p>(i)facilities for taking part in sporting or physical education activities and services closely related to the provision of such facilities (other than facilities for taking part in golf and for this purpose facilities for taking part in golf do not include facilities for taking part in pitch and putt), and<\/p>\n<p>(ii)the hiring of halls, meeting rooms, grounds and other facilities of a similar nature to non-profit making sporting, cultural, social and community organisations.<\/p>\n<p>(b)Subsection (2), in so far as it applies to the supply of community facilities, comes into operation on such day or days as the Minister may by order appoint and different days may be so appointed for different purposes or different community facilities.<\/p>\n<p>(c)Neither the State nor any local authority shall be an accountable person with respect to the supply by it of a community facility until the coming into operation of an order under paragraph (b) in respect of that community facility.<\/p>\n<p>15.<\/p>\n<h4>VAT groups.<\/h4>\n<p>(1)Subject to subsection (2), where the Revenue Commissioners are satisfied that 2 or more persons established in the State, at least one of whom is a accountable person, are closely bound by financial, economic and organisational links and it seems necessary or appropriate to them for the purpose of efficient and effective administration (including collection) of the tax to do so, then, for the purpose of this Act, the Commissioners may, whether following an application on behalf of those persons or otherwise &#8211;<\/p>\n<p>(a)by notice in writing (in this section referred to as a &#8220;group notification&#8221;) to each of those persons deem them to be a single accountable person (in this section referred to as a &#8220;group&#8221;), and the persons so notified shall then be regarded as being in the group for as long as this subsection applies to them, but section 65 shall apply in respect of each of the members of the group, and &#8211;<\/p>\n<p>(i)one of those persons, who shall be notified accordingly by the Commissioners, shall be responsible for complying with this Act in respect of the group, and<\/p>\n<p>(ii)all rights and obligations arising under this Act in respect of the transactions of the group shall be determined accordingly,<\/p>\n<p>and<\/p>\n<p>(b)make each person in the group jointly and severally liable to comply with this Act and regulations (including the provisions requiring the payment of tax) that apply to each of those persons and subject to the penalties under this Act to which they would be subject if each such person were liable to pay to the Commissioners the whole of the tax chargeable, apart from regulations under this section, in respect of each such person.<\/p>\n<p>(2)This section shall not apply in the case of &#8211;<\/p>\n<p>(a)the supply of immovable goods by any person in the group to any other person in the group,<\/p>\n<p>(b)the requirement to issue an invoice or other document, in accordance with Chapter 2 of Part 9, in respect of supplies to persons other than supplies between persons who are jointly and severally liable to comply with this Act in accordance with subsection (1)(b),<\/p>\n<p>(c)the requirement to furnish a statement in accordance with section 82 or 83, or<\/p>\n<p>(d)the transfer of ownership of goods specified in section 20(2)(c) from any person in the group to any other person in the group, except where, apart from this section, each of the persons whose activities are deemed to be carried on by the group is an accountable person.<\/p>\n<p>(3)The Revenue Commissioners may, by notice in writing to each person in the group, as on and from the date specified in the notice cancel the group notification of the group.<\/p>\n<p>(4)As on and from the date on which the group notification of the group is cancelled under subsection (3), this Act and regulations shall apply to all the persons who were members of the group as if that group notification had not been issued, but without prejudice to the liability of any of those persons for tax or penalties in respect of anything done or not done during the period for which the group notification was in force.<\/p>\n<p>(4A)Where there has been a significant change in the financial, economic and organisational links between the persons in a group, the person in the group notified in accordance with subsection (1)(a)(i) shall, not later than 30 days after the end of the taxable period during which the significant change concerned occurs, notify the Revenue Commissioners in writing that there has been such a significant change.<\/p>\n<p>(4B)Where &#8211;<\/p>\n<p>(a)a person in a group ceases to be established in the State, or<\/p>\n<p>(b)the requirement that at least one of the persons in the group concerned is an accountable person is no longer met,<\/p>\n<p>the person in the group notified in accordance with subsection (1)(a)(i) shall, not later than 30 days after the end of the taxable period during which the circumstance described in paragraph (a) or (b), as the case may be, has occurred, notify the Revenue Commissioners in writing of the occurrence of that circumstance.<\/p>\n<p>(5)Where &#8211;<\/p>\n<p>(a)a person in the group (in this section referred to as the &#8220;landlord&#8221;) having acquired an interest in, or developed, immovable goods to which section 4 of the repealed enactment applied, whether such acquisition or development occurred before or after the landlord became a person in the group, subsequently surrenders possession of those immovable goods, or any part of them, to another person in the group (in this section referred to as the &#8220;occupant&#8221;) where the surrender of possession, if it were to a person not in the group, would not constitute a supply of immovable goods in accordance with section 4 of the repealed enactment, and<\/p>\n<p>(b)either the landlord or the occupant subsequently ceases to be a person in the group (in this section referred to as a &#8220;cessation&#8221;),<\/p>\n<p>then, subject to subsection (6), if the landlord has not exercised the landlord&#8217;s option to tax in accordance with section 97 in respect of the letting of those immovable goods at the time of the cessation or does not have a waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) still in effect at the time of the cessation &#8211;<\/p>\n<p>(i)the surrender of possession, or<\/p>\n<p>(ii)if that landlord surrendered possession of those immovable goods more than once to another person in the group, the first such surrender of possession,<\/p>\n<p>shall be deemed to occur when that first such cessation (in this section referred to as the &#8220;relevant cessation&#8221;) takes place.<\/p>\n<p>(6)For the purposes of subsection (5), where the landlord&#8217;s waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) has been cancelled before a surrender of possession of immovable goods to another person in the group ends, that surrender of possession shall be deemed to take place on the date of the relevant cessation.<\/p>\n<p>(7)The Revenue Commissioners may make regulations as seem to them to be necessary for the purposes of this section.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 3 Taxable Transactions (ss. 19-28)<\/p>\n<h4>Chapter 1 Supply of goods (ss. 19-23A)<\/h4>\n<p>19.<\/p>\n<h4>Meaning of supply of goods.<\/h4>\n<p>(1)In this Act &#8220;supply&#8221;, in relation to goods, means &#8211;<br \/>\n(a)the transfer of ownership of the goods by agreement (including the transfer of ownership of the goods to a person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 where those services are supplied as part of an agreement of the kind referred to in paragraph (c) in respect of the goods)<br \/>\n(b)the sale of movable goods pursuant to a contract under which commission is payable on purchase or sale by an agent or auctioneer who concludes agreements in the agent&#8217;s or auctioneer&#8217;s own name but on the instructions of, and for the account of, another person<br \/>\n(c)the handing over of the goods to a person pursuant to an agreement which provides for the renting of the goods for a certain period subject to a condition that ownership of the goods shall be transferred to the person on a date not later than the date of payment of the final sum under the agreement<br \/>\n(e)the transfer of ownership of the goods pursuant to &#8211;<br \/>\n(i)their acquisition (otherwise than by agreement) by or on behalf of the State or a local authority, or<br \/>\n(ii)their seizure by any person acting under statutory authority<br \/>\n(f)the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8<br \/>\n(g)subject to subsection (1A), the appropriation of the goods by an accountable person for any purpose other than the purpose of his or her business or the disposal of the goods free of charge by an accountable person where &#8211;<br \/>\n(i)tax chargeable in relation to those goods &#8211;<br \/>\n(I)upon their purchase, intra-Community acquisition or importation by the accountable person, or<br \/>\n(II)upon their development, construction, assembly, manufacture, production, extraction or application under paragraph (f)<br \/>\nas the case may be, was wholly or partly deductible under Chapter 1 of Part 8, or<br \/>\n(ii)the ownership of those goods was transferred to the accountable person in the course of a transfer of a business or part thereof and that transfer of ownership was deemed not to be a supply of goods in accordance with section 20(2)<br \/>\nand<br \/>\n(h)the transfer by a person of the goods from his or her business in the State to the territory of another Member State for the purposes of the person&#8217;s business, or a transfer of a new means of transport by a person in the State to the territory of another Member State, other than for the purposes of any of the following:<br \/>\n(i)the transfer of the goods in question under the circumstances specified in section 29(1)(b) or (d) or 30<br \/>\n(ii)the transfer of the goods to another person under the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) of Schedule 2 and the transfer of the goods referred to in paragraphs 4(2), (4) and (5) and 5(2) of Schedule 2<br \/>\n(iii)the transfer of the goods for the purpose of having a service carried out on them where the goods which were so transferred by the person are, after being assigned a valuation or after being worked on, returned to that person in the State<br \/>\n(iv)the temporary use of the goods in question in the supply of a service by the person in that other Member State<br \/>\n(v)the temporary use of the goods in question, for a period not exceeding 24 months, in that other Member State, where the importation into that other Member State of the same goods with a view to their temporary use would be eligible for full exemption from import duties.<\/p>\n<p>(1A)Subsection (1)(g) does not apply in any case where the goods appropriated by an accountable person for any purpose other than the purposes of his or her business are immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.<\/p>\n<p>(2)For the purposes of this Act &#8220;supply&#8221;, in relation to immovable goods, shall be regarded as including the transfer in substance of &#8211;<br \/>\n(a)the right to dispose of the immovable goods as owner, or<br \/>\n(b)the right to dispose of the immovable goods.<\/p>\n<p>(3)Where 3 or more persons enter into agreements concerning the same goods and fulfil those agreements by a direct supply of the goods by the first person in the chain of sellers and buyers to the last buyer, then the supply to that last buyer shall be deemed, for the purposes of this Act, to constitute a simultaneous supply by each seller in the chain.<\/p>\n<p>20.<\/p>\n<h4>Transfers, etc. deemed not to be supplies.<\/h4>\n<p>(1)For the purposes of this Act, the transfer of ownership of goods pursuant to a contract of the kind referred to in section 19(1)(c) by the person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 as part of that contract shall be deemed not to be a supply of the goods.<\/p>\n<p>(2)The transfer of ownership of goods &#8211;<\/p>\n<p>(a)as security for a loan or debt,<\/p>\n<p>(b)where the goods are held as security for a loan or debt, upon repayment of the loan or debt, or<\/p>\n<p>(c)being the transfer to an accountable person of a totality of assets, or part thereof, of a business (even if that business or part thereof had ceased trading) where those transferred assets constitute an undertaking or part of an undertaking capable of being operated on an independent basis,<\/p>\n<p>shall be deemed, for the purposes of this Act, not to be a supply of the goods.<\/p>\n<p>(3)The disposal of goods by an insurer who has taken possession of them from the owner of the goods (in this subsection referred to as the &#8220;insured&#8221;), in connection with the settlement of a claim under a policy of insurance, being goods &#8211;<\/p>\n<p>(a)in relation to the acquisition of which the insured had borne tax, and<\/p>\n<p>(b)which are of such a kind or were used in such circumstances that no part of the tax borne was deductible by the insured,<\/p>\n<p>shall be deemed, for the purposes of this Act, not to be a supply of the goods.<\/p>\n<p>21.<\/p>\n<h4>Supplies made free of charge.<\/h4>\n<p>Anything which is a supply of goods by virtue of section 19(1)(f), (g) or (h) shall be deemed, for the purposes of this Act, to have been effected for consideration in the course or furtherance of the business concerned except &#8211;<\/p>\n<p>(a)a gift of goods made in the course or furtherance of the business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed a sum specified for that purpose in regulations, or<\/p>\n<p>(b)the gift, in reasonable quantity, to the actual or potential customer, of industrial samples in a form not ordinarily available for sale to the public.<\/p>\n<p>22.<\/p>\n<h4>Special rules in relation to supplies of goods.<\/h4>\n<p>(1)Where an agent or auctioneer makes a sale of goods in accordance with section 19(1)(b), the transfer of those goods to that agent or auctioneer shall be deemed to be a supply of the goods to the agent or auctioneer at the time that the agent or auctioneer makes that sale.<\/p>\n<p>(2)Where a person (in this subsection referred to as the &#8220;owner&#8221;) &#8211;<\/p>\n<p>(a)supplies financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of a supply of goods within the meaning of section 19(1)(c), and<\/p>\n<p>(b)enforces the owner&#8217;s right to recover possession of the goods,<\/p>\n<p>then the disposal of the goods by the owner shall be deemed, for the purposes of this Act, to be a supply of goods to which paragraph 12 of Schedule 1 does not apply.<\/p>\n<p>(3)<\/p>\n<p>(a)Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, goods forming part of the assets of the business are, under any power exercisable by another person (including a liquidator and a receiver), disposed of by the other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of the winding up of a company, then those goods shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.<\/p>\n<p>(b)A disposal of goods under this subsection shall include any assignment or surrender that is deemed to be a supply of immovable goods as provided by section 95(5).<\/p>\n<p>23.<\/p>\n<h4>Supply following intra-Community acquisition.<\/h4>\n<p>(1)Subject to subsections (2) and (3), where a person who is not established in the State makes an intra-Community acquisition of goods in the State and makes a subsequent supply of the goods to an accountable person in the State, then the person to whom the supply is made shall be deemed, for the purposes of this Act, to have made that supply and the intra-Community acquisition shall be disregarded.<\/p>\n<p>(2)Subsection (1) shall apply only where &#8211;<\/p>\n<p>(a)the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and<\/p>\n<p>(b)the person to whom the supply is made is registered in accordance with section 65.<\/p>\n<p>(3)Subsection (1) shall not apply to call-off stock arrangements.<\/p>\n<p>23A.<\/p>\n<h4>Call-off stock arrangements.<\/h4>\n<p>(1)This section applies to call-off stock arrangements which meet all of the following conditions:<\/p>\n<p>(a)goods are dispatched or transported by a taxable person, or by a third party acting on his or her behalf, to the State from another Member State, with a view to the goods being supplied in the State, at a later stage and after arrival, to an accountable person;<\/p>\n<p>(b)the accountable person is entitled to take ownership of the goods in accordance with an existing agreement with the taxable person;<\/p>\n<p>(c)the taxable person is not established in the State and does not have a fixed establishment in the State;<\/p>\n<p>(d)the accountable person is registered in accordance with section 65;<\/p>\n<p>(e)the identity and registration number of the accountable person are known to the taxable person at the time when the dispatch or transport of the goods begins;<\/p>\n<p>(f)the taxable person fulfils the requirements of Article 17a(2)(d) of the VAT Directive in the other Member State.<\/p>\n<p>(2)Subject to subsections (3) to (7), where a taxable person transfers goods forming part of his or her business assets to an accountable person in the State under call-off stock arrangements to which this section applies, the transfer of such goods shall not be treated as a supply of goods for consideration.<\/p>\n<p>(3)Where all of the conditions set out in subsection (1) are met, and provided that the transfer to the accountable person referred to in subsection (1)(a) of the right to dispose of the goods as owner occurs within the period of 12 months after the arrival of the goods in the State, then, at the time of the transfer of that right &#8211;<\/p>\n<p>(a)a supply of goods in accordance with Article 138(1) of the VAT Directive shall be deemed to be made by the taxable person referred to in subsection (1)(a) in the other Member State, and<\/p>\n<p>(b)an intra-Community acquisition of the goods shall be deemed to be made by the accountable person to whom the goods are supplied in the State.<\/p>\n<p>(4)Where &#8211;<\/p>\n<p>(a)within the period referred to in subsection (3), the goods have not been supplied to the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), and<\/p>\n<p>(b)none of the circumstances referred to in subsection (7) have occurred,<\/p>\n<p>a supply of goods shall be deemed to take place on the day following the expiry of the period referred to in subsection (3).<\/p>\n<p>(5)No supply of goods shall be deemed to take place where &#8211;<\/p>\n<p>(a)within the period referred to in subsection (3), the right to dispose of the goods has not been transferred and the goods are returned to the Member State from which they were dispatched or transported, and<\/p>\n<p>(b)the taxable person records the return of the goods in the register provided for in Article 243(3) of the VAT Directive.<\/p>\n<p>(6)Where, within the period referred to in subsection (3), the accountable person referred to in subsection (1)(a) is substituted by another accountable person, no supply of goods shall be deemed to take place at the time of the substitution, provided that &#8211;<\/p>\n<p>(a)all other applicable conditions set out in subsection (1) are met, and<\/p>\n<p>(b)the taxable person records the substitution in the register provided for in Article 243(3) of the VAT Directive.<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraphs (b) to (d), where, within the period referred to in subsection (3), any of the conditions set out in subsections (1) and (6) cease to be fulfilled, a supply of goods shall be deemed to take place at the time that the relevant condition is no longer fulfilled.<\/p>\n<p>(b)If the goods are supplied to a person other than the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such supply.<\/p>\n<p>(c)If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such dispatch or transport starts.<\/p>\n<p>(d)In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled on the date that the goods were actually removed or destroyed, or if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.<\/p>\n<p>Chapter 2 Intra-Community acquisitions (s. 24)<\/p>\n<p>24.<\/p>\n<h4>Intra-Community acquisitions of goods.<\/h4>\n<p>(1)In this Act &#8220;intra-Community acquisition&#8221;, in relation to goods, means the acquisition of &#8211;<br \/>\n(a)movable goods (other than new means of transport) &#8211;<br \/>\n(i)supplied by &#8211;<br \/>\n(I)a person registered for value-added tax in a Member State<br \/>\n(II)a person obliged to be registered for value-added tax in a Member State<br \/>\n(III)a person who carries on an exempted activity in a Member State, or<br \/>\n(IV)a flat-rate farmer in a Member State<br \/>\n(ii)supplied to a person in another Member State (other than an individual who is not a taxable person or who is not entitled to elect to be a taxable person, unless the individual carries on an exempted activity), and<br \/>\n(iii)which have been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of such supply<br \/>\nor<br \/>\n(b)new means of transport supplied by a person in a Member State to a person in another Member State and which has been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of being so supplied.<\/p>\n<p>(2)An intra-Community acquisition of goods shall be deemed not to occur where the supply of those goods is subject to value-added tax referred to in the VAT Directive in the Member State of dispatch under the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of that Directive in that Member State.<\/p>\n<p>(2A)The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy, for the use of those armed forces or for the use of the civilian staff accompanying those armed forces, of goods which those armed forces have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in the provisions implementing Article 143(1)(ga) of the VAT Directive in the Member State on whose domestic market the goods were purchased.<\/p>\n<p>(3)For the purposes of this section and section 32 &#8211;<\/p>\n<p>(a)a supply in the territory of another Member State shall be deemed to have arisen where, under similar circumstances, a supply would have arisen in the State under Chapter 1 or Chapter 1 of Part 4 (including either of those Chapters as read with section 2(3)),<\/p>\n<p>(b)an activity in another Member State shall be deemed to be an exempted activity where the same activity, if carried out in the State, would be an exempted activity,<\/p>\n<p>(c)a person shall be deemed to be a flat-rate farmer in another Member State where, under similar circumstances, the person would be a flat-rate farmer in the State, and<\/p>\n<p>(d)a person shall be deemed to be a taxable person or a person who is entitled to elect to be a taxable person in another Member State where, under similar circumstances, the person would be an accountable person or entitled to elect to be an accountable person in the State in accordance with Part 2.<\/p>\n<p>(4)Where &#8211;<\/p>\n<p>(a)goods are dispatched or transported from outside the Community to a person in the State who is not registered for tax and who is not an individual, and<\/p>\n<p>(b)value-added tax referred to in the VAT Directive is chargeable on the importation of those goods into another Member State,<\/p>\n<p>then, for the purposes of subsection (1), the person shall be deemed to be registered for value-added tax in that other Member State and the goods shall be deemed to have been dispatched or transported from that other Member State.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/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>&nbsp;<\/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>Part 5 Taxable Amount (ss. 36-45)<\/p>\n<p>Chapter 1<\/p>\n<h4>Taxable amount &#8211; principal provisions (ss. 36-44)<\/h4>\n<p>36.<\/p>\n<h4>Definitions &#8211; Chapter 1.<\/h4>\n<p>In this Chapter &#8211;<\/p>\n<p>&#8220;open market price&#8221;, in relation to &#8211;<br \/>\n(a)the supply of any goods or services (other than an interest in immovable goods which is not a freehold interest), or<br \/>\n(b)the intra-Community acquisition of goods<br \/>\nmeans the price (excluding tax) which the goods might reasonably be expected to fetch or which might reasonably be expected to be charged for the services if sold in the open market at the time of the event in question;<\/p>\n<p>&#8220;open market value&#8221;, in relation to a supply of goods or services &#8211;<br \/>\n(a)subject to paragraph (b), means the total consideration (excluding tax) that a customer, at a marketing stage which is the same as the stage at which the supply of the goods or services takes place, would reasonably be expected to pay to a supplier at arm&#8217;s length under conditions of fair competition for a comparable supply of such goods or services<br \/>\n(b)if there is no comparable supply of goods or services, means &#8211;<br \/>\n(i)in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply<br \/>\n(ii)in respect of services, an amount that is not less than the full cost to the supplier of providing the service.<\/p>\n<p>37.<\/p>\n<h4>General rules on taxable amount.<\/h4>\n<p>(1)The amount on which tax is chargeable by virtue of section 3(a) or (c) shall, subject to this Chapter, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that supply.<\/p>\n<p>(2)The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 3(d) or (e) shall, subject to this Chapter, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that acquisition.<\/p>\n<p>(3)Where the consideration referred to in subsection (1) or (2) does not consist of or does not consist wholly of an amount of money, the amount on which tax is chargeable shall be the total amount of money which might reasonably be expected to be charged if the consideration consisted entirely of an amount of money equal to the open market price.<\/p>\n<p>(4)Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State &#8211;<\/p>\n<p>(a)unless paragraph (b) applies, the exchange rate to be used shall be the latest selling rate recorded by the Central Bank of Ireland or the European Central Bank for the currency in question at the time the tax becomes due,<\/p>\n<p>(b)if there is an agreement with the Revenue Commissioners for a method to be used in determining the exchange rate, then &#8211;<\/p>\n<p>(i)the exchange rate to be used shall be the exchange rate obtained using that method, and<\/p>\n<p>(ii)the method so agreed shall be applied for all transactions where an amount is expressed in a currency other than that of the State until the agreement to use such method is withdrawn by the Revenue Commissioners.<\/p>\n<p>38.<\/p>\n<h4>Determination that open market value applies.<\/h4>\n<p>(1)The Revenue Commissioners may, where they consider it necessary or appropriate to do so to ensure the correct collection of the tax, make a determination that the amount on which tax is chargeable on a supply of goods or services is the open market value of that supply, if the Commissioners are satisfied &#8211;<\/p>\n<p>(a)that the actual consideration in relation to that supply is &#8211;<\/p>\n<p>(i)lower than the open market value of that supply where the recipient of that supply &#8211;<\/p>\n<p>(I)has no entitlement to deduct tax under Chapter 1 of Part 8,<\/p>\n<p>(II)is not entitled to deduct all of the tax chargeable on that supply, or<\/p>\n<p>(III)is a flat-rate farmer,<\/p>\n<p>(ii)lower than the open market value of that supply, being an exempted activity, where the supplier &#8211;<\/p>\n<p>(I)engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or<\/p>\n<p>(II)is a flat-rate farmer,<\/p>\n<p>or<\/p>\n<p>(iii)higher than the open market value where the supplier &#8211;<\/p>\n<p>(I)engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or<\/p>\n<p>(II)is a flat-rate farmer,<\/p>\n<p>and<\/p>\n<p>(b)that &#8211;<\/p>\n<p>(i)the supplier and the recipient of that supply are persons connected by financial or legal ties, being persons who are party to any agreement, understanding, promise or undertaking whether express or implied and whether or not enforceable or intended to be enforceable by legal proceedings, or<\/p>\n<p>(ii)either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other.<\/p>\n<p>(2)For the purposes of this Act, a value determined in accordance with this section shall be deemed to be the true value of the supply to which it applies.<\/p>\n<p>(3)The Revenue Commissioners may make regulations as seem to them to be necessary for the purposes of this section.<\/p>\n<p>(4)An inspector of taxes, or such other officer as the Revenue Commissioners may authorise for the purpose, may make a determination under this section.<\/p>\n<p>39. General provisions on consideration.<br \/>\n(1)Where the consideration actually received in relation to the supply of any goods or services exceeds the amount that the person supplying the goods or services was entitled to receive, the amount on which tax is chargeable shall be the amount actually received (excluding tax chargeable in respect of the supply).<\/p>\n<p>(2)Subject to subsection (3), where, in a case not coming within section 38, the consideration actually received in relation to the supply of any goods or services is less than the amount on which tax is chargeable or no consideration is actually received, such relief may be given by repayment or otherwise in respect of the deficiency as may be provided by regulations.<\/p>\n<p>(3)Subsection (2) shall not apply in the case of the letting of immovable goods which is a taxable supply of goods in accordance with section 95.<\/p>\n<p>(4)Where, following the issue of an invoice by an accountable person in respect of a supply of goods or services, the accountable person allows a reduction or discount in the amount of the consideration due in respect of that supply, the relief referred to in subsection (2) shall not be given until he or she issues the credit note required in accordance with section 67(1)(b) in respect of that reduction or discount.<\/p>\n<p>40.<\/p>\n<h4>Special consideration rule, triangulation.<\/h4>\n<p>Where &#8211;<\/p>\n<p>(a)an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 32(1),<\/p>\n<p>(b)the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, in that other Member State, and<\/p>\n<p>(c)the intra-Community acquisition is also deemed to have taken place in the State in accordance with section 32(2),<\/p>\n<p>then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.<\/p>\n<p>41.<\/p>\n<h4>Two-thirds rule.<\/h4>\n<p>(1)Where the value of movable goods (other than goods of a kind specified in paragraph 8 of Schedule 2) provided under an agreement for the supply of services exceeds two-thirds of the total consideration under the agreement for the provision of those goods and the supply of the services (other than transport services in relation to them) &#8211;<\/p>\n<p>(a)the consideration shall be deemed to be referable solely to the supply of the goods, and<\/p>\n<p>(b)tax shall be charged at the appropriate rate or rates specified in Chapter 1 of Part 6 on the basis of any apportionment of the total consideration made in accordance with subsection (2).<\/p>\n<p>(2)Where goods of different kinds are provided under an agreement of the kind referred to in subsection (1), the amount of the consideration referable to the supply of goods of each kind shall be ascertained for the purposes of that subsection by apportioning the total consideration in proportion to the value of the goods of each kind provided.<\/p>\n<p>(3)This section shall also apply to an agreement for the supply of immovable goods and, accordingly, the references in subsections (1) and (2) to an agreement for the supply of services shall be deemed to include a reference to such an agreement.<\/p>\n<p>(4)This section does not apply in respect of a supply of services to which section 16(3) or (5) applies.<\/p>\n<p>42.<\/p>\n<h4>Taxable amount for certain supplies.<\/h4>\n<p>(1)<\/p>\n<p>(a)Subject to paragraph (c), the amount on which tax is chargeable in relation to a supply of goods referred to in section 19(1)(e)(ii), (f) or (g) or a supply of services by virtue of regulations made for the purposes of section 27(1)(a) or (b) shall be the cost (excluding tax) of the goods to the person supplying or acquiring the goods or the cost (excluding tax) of supplying the services, as the case may be.<\/p>\n<p>(b)The amount on which tax is chargeable in relation to a supply of services by virtue of regulations made for the purposes of section 27(1)(c) shall be the open market price of the services supplied.<\/p>\n<p>(c)Where the supply referred to in paragraph (a) is a supply of immovable goods (in this paragraph referred to as the &#8220;appropriation&#8221;), the cost to the person making the appropriation shall include an amount equal to the amount on which tax was chargeable on the supply of those goods to that person, being the last supply of those goods to that person which preceded the appropriation.<\/p>\n<p>(2)<\/p>\n<p>(a)The amount on which tax is chargeable in relation to the supply of goods referred to in section 19(1)(h) shall be the cost of the goods to the person making the supply or, in the absence of such a cost, the cost price of similar goods in the State.<\/p>\n<p>(b)Where an intra-Community acquisition occurs in the State following a supply of goods in another Member State which, if such supply were carried out in similar circumstances in the State would be a supply of goods in accordance with section 19(1)(h), then the amount on which tax is chargeable in respect of that intra-Community acquisition shall be the cost to the person making the supply in that Member State or, in the absence of a cost to that person, the cost price of similar goods in that other Member State.<\/p>\n<p>(3)The amount on which tax is chargeable in relation to services for which the recipient is, by virtue of section 12 or 17(1), liable for the tax chargeable, shall be the consideration for which the services were in fact supplied to him or her.<\/p>\n<p>(4)In the case of a supply of goods of the kind referred to in section 19(1)(c), where, as part of an agreement of the kind referred to in that section, the supplier of the goods is also supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of those goods, the amount on which tax is chargeable in respect of the supply of the goods in question shall be the greater of &#8211;<\/p>\n<p>(a)the open market price of the goods,<\/p>\n<p>(b)the amount of the total consideration as specified in section 37(1) which the person supplying the goods becomes entitled to receive in respect of or in relation to such supply.<\/p>\n<p>(5)Where goods chargeable with a duty of excise (other than alcohol products within the meaning of section 92), are supplied while warehoused, and before payment of the duty, to an unregistered person, the amount on which tax is chargeable in respect of the supply shall be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the supply.<\/p>\n<p>43.<\/p>\n<h4>Vouchers, etc.<\/h4>\n<p>(1)In this section &#8220;redeemable value&#8221; means the amount stated on a coupon, stamp, telephone card, token or voucher or, where an amount is not so stated, the value expressed in terms of money for which a coupon, stamp, telephone card, token or voucher can be used as consideration (or part consideration) for a supply of goods or services.<\/p>\n<p>(2)Subject to subsection (3), where a right to receive goods or services for the redeemable value of any coupon, stamp, telephone card, token or voucher is granted for a consideration, the consideration shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds that redeemable value.<\/p>\n<p>(3)Notwithstanding subsection (2), where &#8211;<\/p>\n<p>(a)a supplier &#8211;<\/p>\n<p>(i)supplies a coupon, stamp, telephone card, token or voucher, which has a redeemable value, to an accountable person who acquires it in the course or furtherance of business with a view to resale, and<\/p>\n<p>(ii)promises to subsequently accept that coupon, stamp, telephone card, token or voucher at its redeemable value in full or part payment of the price of goods or services,<\/p>\n<p>and<\/p>\n<p>(b)an accountable person who acquires that coupon, stamp, telephone card, token or voucher whether from the supplier referred to in paragraph (a) or from any other accountable person in the course or furtherance of business, supplies it for consideration in the course or furtherance of business,<\/p>\n<p>then, in the case of each such supply, the consideration received shall not be disregarded for the purposes of this Act and when such coupon, stamp, telephone card, token or voucher is used in payment or part payment of the price of goods or services, its redeemable value shall be disregarded for the purposes of section 37(3).<\/p>\n<p>(4)Provision may be made by regulations for the purpose of determining the amount on which tax is chargeable in relation to one or more of the following:<\/p>\n<p>(a)supplies of coupons, stamps, tokens or vouchers when supplied as things in action (not being coupons, stamps, tokens or vouchers specified in subsection (2));<\/p>\n<p>(b)subject to subsection (3) or (5), supplies of goods or services wholly or partly in exchange for coupons, stamps, telephone cards, tokens or vouchers of a kind specified in subsection (2) or paragraph (a),<\/p>\n<p>and such regulations may, in the case of supplies referred to in paragraph (a), provide that the amount on which tax is chargeable shall be nil.<\/p>\n<p>(5)<\/p>\n<p>(a)Where a supplier sells a voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.<\/p>\n<p>(b)Paragraph (a) is for the purpose of giving further effect to Article 73 of the VAT Directive, and shall be construed accordingly.<\/p>\n<p>43A. Vouchers &#8211; Multi-purpose and single &#8211; purpose, etc.<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8216;multi-purpose voucher&#8217; means a voucher other than a single-purpose voucher;<\/p>\n<p>&#8216;single-purpose voucher&#8217; means a voucher where the place of supply of the goods or the services to which the voucher relates, and the tax due on those goods or services, are known at the time of issue of the voucher;<\/p>\n<p>&#8216;voucher&#8217; means an instrument, whether in an electronic or physical format, where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instruments.<\/p>\n<p>(2)<\/p>\n<p>(a)The actual handing over of goods or the actual provision of services in return for a multi-purpose voucher, accepted as consideration or part consideration by a supplier shall be a supply, but each preceding transfer of that multi-purpose voucher shall be disregarded for the purposes of this Act.<\/p>\n<p>(b)Where a multi-purpose voucher is issued or transferred by a taxable person, other than the taxable person carrying out the supply as set out in paragraph (a), the supply of additional services, insofar as they can be identified, shall be subject to tax.<\/p>\n<p>(3)The taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be deemed to be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on or within the multi-purpose voucher or in the related documentation, less the amount of tax relating to the goods or services supplied.<\/p>\n<p>(4)<\/p>\n<p>(a)Each transfer of a single-purpose voucher made by a taxable person acting in his or her own name shall be regarded as a supply of goods or services to which the voucher relates and shall be subject to tax.<\/p>\n<p>(b)Where a transfer of a single-purpose voucher is made by a taxable person acting in the name of another person, that transfer shall be regarded as a supply of goods or services made by that other person in whose name the taxable person is acting.<\/p>\n<p>(c)Where the supplier of goods or services is not the taxable person who, acting in his or her own name, issued the single-purpose voucher, that supplier shall be deemed to have made that supply of the goods or services related to that voucher to that taxable person.<\/p>\n<p>(d)The actual handing over of the goods or the actual provision of the services in return for a single-purpose voucher accepted as consideration or part consideration by the supplier shall not be regarded as an independent transaction and shall not be subject to tax.<\/p>\n<p>(5)Where a supplier sells a single-purpose voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of the goods or services purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.<\/p>\n<p>(6)This section shall apply to a single-purpose voucher or a multi-purpose voucher issued on or after 1 January 2019.<\/p>\n<p>44.<\/p>\n<h4>Non-business use of immovable goods.<\/h4>\n<p>(1)The amount on which tax is chargeable in relation to a supply of services referred to in section 27(2) in any taxable period shall be an amount equal to one sixth of one twentieth of the cost of the immovable goods used to provide those services, being &#8211;<\/p>\n<p>(a)the amount on which tax was chargeable to the person making the supply in respect of that person&#8217;s acquisition or development of the immovable goods referred to in section 27(2), and<\/p>\n<p>(b)in the case where section 20(2)(c) applied to the acquisition of the immovable goods, the amount on which tax would have been chargeable but for the application of that section,<\/p>\n<p>adjusted to correctly reflect the proportion of the use of the goods in that period.<\/p>\n<p>(2)The Revenue Commissioners may make regulations specifying methods which may be used &#8211;<\/p>\n<p>(a)to identify the proportion which correctly reflects the extent to which immovable goods are used for the purposes referred to in section 27(2), and<\/p>\n<p>(b)to calculate the relevant taxable amount or amounts.<\/p>\n<p>Chapter 2 Adjustment and recovery of consideration (s. 45)<br \/>\n45.<\/p>\n<h4>Adjustment and recovery of consideration.<\/h4>\n<p>(1)Where, after the making of an agreement for the supply of goods or services and before the date on which under section 74(1) or (2), as may be appropriate, any tax in respect of the transaction falls due, there is a change in the amount of tax chargeable on the supply in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable.<\/p>\n<p>(2)References in subsection (1) to a change in the amount of tax chargeable on the supply of goods or services include references to a change to or from a situation in which no tax is being charged on the supply.<\/p>\n<p>(3)Subject to subsection (4), where, in relation to a supply of goods or services by an accountable person, the person issues an invoice in which the tax chargeable in respect of the transaction is stated separately, then, for the purpose of its recovery, the tax so stated shall be deemed to be part of the consideration for the transaction and shall be recoverable accordingly by the person.<\/p>\n<p>(4)Where the invoice referred to in subsection (3) is issued pursuant to section 66(1), subsection (3) shall not apply unless the invoice is in the form and contains the particulars specified by regulations.<\/p>\n<p>Part 6<\/p>\n<h4>Rates and Exemption (ss. 46-52)<\/h4>\n<p>Chapter 1 Rates (ss. 46-51)<br \/>\n46.<\/p>\n<h4>Rates of tax.<\/h4>\n<p>(1)Tax shall be charged, in relation to the supply of taxable goods or services, the intra-Community acquisition of goods and the importation of goods, at whichever of the following rates is appropriate in any particular case:<\/p>\n<p>(a)subject to subsection (1A), 23 per cent of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c), (ca), (caa), (cb) and (d);<\/p>\n<p>(b)zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule;<\/p>\n<p>(c)subject to paragraphs (ca), (caa) and (cb), 13.5 per cent of the amount on which tax is chargeable in relation to goods or services of a kind specified in Schedule 3;<\/p>\n<p>(ca)9 per cent in relation to goods or services of a kind specified in paragraphs 7(a), 7A and 12 of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(caa)during the period from 1 May 2022 to 31 October 2024, 9 per cent in relation to goods of a kind specified in paragraph 17(2) and (3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(cb)during the period from 1 November 2020 to 31 August 2023, 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(d)4.8 per cent of the amount on which tax is chargeable in relation to the supply of livestock.<\/p>\n<p>(1A)During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted \u201821 per cent\u2019 for \u201823 per cent\u2019.<\/p>\n<p>(2)The rate at which tax is chargeable under section 3 (a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).<\/p>\n<p>(3)Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.<\/p>\n<p>(4)<\/p>\n<p>(a)The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.<\/p>\n<p>(b)The Minister may by order amend or revoke an order under this subsection (including an order under this paragraph).<\/p>\n<p>(c)An order under this subsection shall be laid before D\u00e1il \u00c9ireann as soon as may be after it has been made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 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>(5)<\/p>\n<p>(a)Where the European Commission adopts a decision to extend or further extend the period of application of the relief granted by Commission Decision (EU) 2020\/491 to a date later than 30 April 2021 or to any later date, as the case may be (in this paragraph referred to as the &#8216;extended period&#8217;), the Minister shall by order amend subclause (ii) of paragraph 11(4)(a) of Schedule 2 so as to extend or further extend, as the case may be, the period specified in that subclause for such extended period.<\/p>\n<p>(b)An order under paragraph (a) may, if so expressed, have retrospective effect.<\/p>\n<p>(c)An order under paragraph (a) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it has been made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 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>(d)In this subsection &#8211;<\/p>\n<p>&#8216;Commission Decision (EU) 2020\/491&#8217; means Commission Decision (EU) 2020\/491 of 3 April 2020 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the Covid-19 outbreak during 2020, as amended by Commission Decision (EU) 2020\/1101 of 23 July 2020 and Commission Decision (EU) 2020\/1573 of 28 October 2020 ;<\/p>\n<p>&#8216;Covid-19&#8217; has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.<\/p>\n<p>47.<\/p>\n<h4>Composite and multiple supplies.<\/h4>\n<p>(1)Subject to section 41 &#8211;<\/p>\n<p>(a)in the case of a composite supply, the tax chargeable on the total consideration which the accountable person is entitled to receive for that composite supply shall be at the rate specified in section 46(1) which is appropriate to the principal supply, but if that principal supply is an exempted activity, tax shall not be chargeable in respect of that composite supply,<\/p>\n<p>(b)in the case of a multiple supply &#8211;<\/p>\n<p>(i)the tax chargeable on each individual supply in that multiple supply shall be at the rate specified in section 46(1) appropriate to each such individual supply, and<\/p>\n<p>(ii)in order to ascertain the taxable amount referable to each individual supply for the purpose of applying the appropriate rate thereto, the total consideration which the accountable person is entitled to receive in respect of that multiple supply shall be apportioned between those individual supplies in a way that correctly reflects the ratio which the value of each such individual supply bears to the total consideration for that multiple supply.<\/p>\n<p>(2)In the case where a person acquires a composite supply or a multiple supply by means of an intra-Community acquisition, this section shall apply to that acquisition.<\/p>\n<p>(3)The Revenue Commissioners may make regulations as necessary specifying &#8211;<\/p>\n<p>(a)the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,<\/p>\n<p>(b)the methods of apportionment which may be applied for the purposes of subsections (1) and (2),<\/p>\n<p>(c)a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying this section.<\/p>\n<p>48.<\/p>\n<h4>Works of art, etc.<\/h4>\n<p>(1)Notwithstanding section 46(1), tax shall be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to &#8211;<\/p>\n<p>(a)the importation into the State of goods specified in Schedule 5,<\/p>\n<p>(b)the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected by its creator or the creator&#8217;s successors in title, or<\/p>\n<p>(c)the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected on an occasional basis by an accountable person other than a taxable dealer where &#8211;<\/p>\n<p>(i)that work of art has been imported by the accountable person,<\/p>\n<p>(ii)that work of art has been supplied to the accountable person by its creator or the creator&#8217;s successors in title, or<\/p>\n<p>(iii)the tax chargeable in relation to the purchase, intra-Community acquisition or importation of that work of art by the accountable person was wholly deductible under Chapter 1 of Part 8.<\/p>\n<p>(2)Notwithstanding section 46(1), tax shall be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.<\/p>\n<p>49.<\/p>\n<h4>Contract work.<\/h4>\n<p>(1)Notwithstanding section 46(1) but subject to subsection (2), the rate at which tax is chargeable on a supply of contract work shall be the rate that would be chargeable if that supply of services were a supply of the goods being handed over by the contractor to the person to whom that supply is made.<\/p>\n<p>(2)Subsection (1) shall not apply to a supply of contract work in the circumstances specified in paragraph 3(4) of Schedule 2.<\/p>\n<p>50.<\/p>\n<h4>Provisions in relation to certain supplies.<\/h4>\n<p>(1)Where &#8211;<\/p>\n<p>(a)goods are supplied by a manufacturer to a person and materials have been supplied by or on behalf of that person for the manufacture of those goods, and<\/p>\n<p>(b)the rate of tax chargeable in relation to the supply of the goods (in this subsection referred to as the &#8220;goods rate&#8221;) exceeds the rate of tax (in this subsection referred to as the &#8220;materials rate&#8221;) that would be chargeable in relation to a supply within the State of the materials,<\/p>\n<p>then the manufacturer shall, in respect of the supply of such goods, be liable (in addition to any other liability imposed on the manufacturer by this Act) to pay tax on the value of the materials provided to the manufacturer at a rate equivalent to the difference between the goods rate and the materials rate.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)goods of a kind specified in paragraph 8 of Schedule 2 are used by a person in the course of the supply by the person of taxable services, and<\/p>\n<p>(b)the goods are provided by or on behalf of the person to whom the services are supplied,<\/p>\n<p>the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1).<\/p>\n<p>(3)Where immovable goods consisting of machinery or business installations are let separately from other immovable goods of which they form part, tax shall be chargeable in respect of the transaction at the rate which would be chargeable if it were a hiring of movable goods of the same kind.<\/p>\n<p>51.<\/p>\n<p>Determinations on rates and exemptions.<br \/>\nRepealed from 18 December 2023<br \/>\n(1)On receipt of an application in writing from an accountable person, the Revenue Commissioners shall, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning &#8211;<\/p>\n<p>(a)whether an activity of any particular kind carried on by the person is an exempted activity, or<\/p>\n<p>(b)the rate at which tax is chargeable in relation to the supply or intra-Community acquisition by the person of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply by the person of services of any kind.<\/p>\n<p>(2)The Revenue Commissioners may, whenever they consider it expedient to do so, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning &#8211;<\/p>\n<p>(a)whether an activity of any particular kind is an exempted activity, or<\/p>\n<p>(b)the rate at which tax is chargeable in relation to the supply or intra-Community acquisition of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply of services of any kind.<\/p>\n<p>(3)For the purposes of this Act, a determination under this section shall have effect &#8211;<\/p>\n<p>(a)in relation to an accountable person who makes an application for the determination, as on and from the date which shall be specified for the purpose in the determination communicated to the accountable person in accordance with subsection (5)(a), and<\/p>\n<p>(b)in relation to any other person, as on and from the date which shall be specified for the purpose in the determination as published in Iris Oifigi\u00fail.<\/p>\n<p>(4)The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on appeal under this Act or which is for the time being governed by an order under section 46(4) or 52(2), and shall not be required to make such a determination in relation to any of the matters referred to in an application under subsection (1) if &#8211;<\/p>\n<p>(a)a previous determination has been published in regard to the matter, or<\/p>\n<p>(b)in their opinion the subject matter of the application is sufficiently free from doubt as not to warrant the making and publication of a determination.<\/p>\n<p>(5)<\/p>\n<p>(a)A determination under subsection (1) shall, as soon as may be after its making, be communicated to the person who made the application by the service on the person by the Revenue Commissioners of a notice containing particulars of the determination.<\/p>\n<p>(b)A determination under subsection (1) may, and a determination under subsection (2) shall, be published in Iris Oifigi\u00fail and in at least one daily newspaper published in the State.<\/p>\n<p>(6)A person aggrieved by a determination under subsection (1) made pursuant to an application by him or her may appeal the determination 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 determination in accordance with subsection (5)(a).<\/p>\n<p>(7)Any accountable person who, in the course of business, supplies goods or makes an intra-Community acquisition of goods, or supplies services of a kind or in circumstances specified in a determination under subsection (1) or (2), and who is aggrieved by that determination, may appeal that determination 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 publication of that determination in Iris Oifigi\u00fail in accordance with subsection (5)(b).<\/p>\n<p>Chapter 2 Exemptions (s. 52)<br \/>\n52.<\/p>\n<h4>General rule on exempted activity.<\/h4>\n<p>(1)Tax shall not be chargeable in respect of any exempted activity.<\/p>\n<p>(2)<\/p>\n<p>(a)The Minister may by order amend Schedule 1.<\/p>\n<p>(b)The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.<\/p>\n<p>(c)An order under this subsection 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 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>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10803\" data-postid=\"10803\" class=\"themify_builder_content themify_builder_content-10803 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Supply of Goods VAT applies to the supply for monies or other value of goods or services by accountable persons within the State. The supple usually takes place when the ownership passes. Taxable persons cover almost anyone in business. \u00a0Accountable persons arethose who are or should be registered from VAT. A distinction is made between [&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":[35],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10803"}],"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=10803"}],"version-history":[{"count":9,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10803\/revisions"}],"predecessor-version":[{"id":34485,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10803\/revisions\/34485"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}