{"id":10811,"date":"2022-04-15T15:18:14","date_gmt":"2022-04-15T15:18:14","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10811"},"modified":"2024-03-31T17:27:13","modified_gmt":"2024-03-31T17:27:13","slug":"non-established-suppliers","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/non-established-suppliers\/","title":{"rendered":"Non-Established Suppliers"},"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\/non-established-suppliers\/#Supply_in_State\" title=\"Supply in State\">Supply in State<\/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\/non-established-suppliers\/#Place_of_Supply_for_Goods\" title=\"Place of Supply for Goods\">Place of Supply for Goods<\/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\/non-established-suppliers\/#EU_Consignment_Stock\" title=\"EU Consignment Stock\">EU Consignment Stock<\/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\/non-established-suppliers\/#Distance_Sales\" title=\"Distance Sales\">Distance Sales<\/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\/non-established-suppliers\/#Distance_Services\" title=\"Distance Services\">Distance Services<\/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\/non-established-suppliers\/#Assembly_Property\" title=\"Assembly &amp; Property\">Assembly &amp; Property<\/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\/non-established-suppliers\/#Other_Special_Rules\" title=\"Other Special Rules\">Other Special Rules<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#VALUE_-ADDED_TAX_CONSOLIDATIONS\" title=\"VALUE -ADDED TAX CONSOLIDATIONS\">VALUE -ADDED TAX CONSOLIDATIONS<\/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-9\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Electronic_services_scheme\" title=\"Electronic services scheme.\">Electronic services scheme.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Special_schemes_for_taxable_persons_supplying_services_to_non-taxable_persons_making_intra-Community_distance_sales_of_goods_making_certain_domestic_supplies_of_goods_or_importing_goods_ss_91A-91K\" title=\"Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)\">Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Definitions\" title=\"Definitions.\">Definitions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Non-Union_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Non-Union scheme (where the State is Member State of consumption).\">Non-Union scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Union_scheme_where_the_State_is_Member_State_of_identification\" title=\"Union scheme (where the State is Member State of identification).\">Union scheme (where the State is Member State of identification).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Union_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Union scheme (where the State is Member State of consumption).\">Union scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Regulations_special_schemes_for_telecommunications_services_broadcasting_services_and_electronically_supplied_services\" title=\"Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.\">Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Electronic_interfaces_facilitating_distance_sales_of_goods\" title=\"Electronic interfaces facilitating distance sales of goods.\">Electronic interfaces facilitating distance sales of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Special_arrangements_for_value-added_tax_on_import\" title=\"Special arrangements for value-added tax on import.\">Special arrangements for value-added tax on import.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Import_scheme_%E2%80%93_interpretation_and_general_provisions\" title=\"Import scheme &#8211; interpretation and general provisions.\">Import scheme &#8211; interpretation and general provisions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Import_scheme_where_the_State_is_Member_State_of_identification\" title=\"Import scheme (where the State is Member State of identification).\">Import scheme (where the State is Member State of identification).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Import_scheme_where_the_State_is_Member_State_of_consumption\" title=\"Import scheme (where the State is Member State of consumption).\">Import scheme (where the State is Member State of consumption).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Suspension_arrangements_for_alcohol_products_s_92\" title=\"Suspension arrangements for alcohol products (s. 92)\">Suspension arrangements for alcohol products (s. 92)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/non-established-suppliers\/2\/#Suspension_arrangements_for_alcohol_products\" title=\"Suspension arrangements for alcohol products.\">Suspension arrangements for alcohol products.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Supply_in_State\"><\/span>Supply in State<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where there is a supply of goods or services within the State, then Irish VAT applies. There are rules in relation to the place of supply for goods and services which are set out in separate chapters. Where non-established business supplies goods or services in the state it must register for VAT. There is no annual threshold applicable below which they may opt not to register.<\/p>\n<p>Establishment implies a presence sufficient to undertake the business. It will generally be a branch. The same criteria applies to liability for corporation tax. An establishment whether as a company a branch of non-resident company or personal residence is usually the threshold for when the profits and gains of non-resident entities are taxable in a country under double taxation treaties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Place_of_Supply_for_Goods\"><\/span>Place of Supply for Goods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Generally the place of supply of goods is where goods are situated when the sale takes place. The sale takes place when property in or the right to dispose of the goods pass.<\/p>\n<p>Where a person supplies goods from a stock of goods held within Ireland there will generally be Irish VAT on the supply. The goods are in Ireland at the point of sale.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"EU_Consignment_Stock\"><\/span>EU Consignment Stock<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a special consignment stock relief applicable to EU businesses. Provided the goods are held in the country by an unconnected entity then subject to conditions the &#8220;call off &#8220;of stock is deemed to be a B2B cross-border sale.<\/p>\n<p>Conditions apply. The trader must not be registered for Irish VAT. The seller must be to an Irish VAT registered recipient.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Distance_Sales\"><\/span>Distance Sales<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where goods are dispatched or transported the place of supply is presumptively where the transport begins. Where goods are transported to a VAT registered business\u00a0 in the EU there may be an Intra-EU supply and acquisition, provided the relevant conditions are fulfilled. In this case, the place of supply is where the\u00a0 EU business is established and it self accounts for VAT.<\/p>\n<p>In the case of distance sales to an unregistered person in another EU state place of supply is where transport ends. Prior to 1 July 2021, there were state-by-state distance sales turnover thresholds for registration in EU states of between \u20ac35,000 and \u20ac100,000. Below these thresholds, the place of supply was the supplier&#8217;s state.<\/p>\n<p>Under the new rules ,subject only to an exemption of \u20ac10,000 EU wide the place of supply is where the nonregistered recipient is established\/resident. In order to avoid having to register in multiple EU states, it is possible to use the One-Stop Shop system whereby the supplier may register with Revenue and account for VAT on sales in each EU state through it it. Revenue in turn accounts to the revenue authorities in the respective EU states in proportion to the sales in those states.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Distance_Services\"><\/span>Distance Services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In some cases mentioned in later sections, a supplier may provide a service where the place of supply is outside his own state.In most cases, where the services are provided to a VAT registered person, the recipient is obliged to self account<\/p>\n<p>Where the place of supply is outside the supplier&#8217;s home country and\u00a0 recipient is not obliged to self account, the non-established provider must register for VAT invoice collect and remit VAT to the revenue there.<\/p>\n<p>Where the supplier is established outside Ireland, then the business registered recipient or other bodies having a VAT number are obliged to self account for Irish VAT. In other cases, the supplier will be obliged to register in Ireland invoice collect and remit Irish VAT.<\/p>\n<p>The same rules apply when an Irish established provider provides services, where the place of supply is outside Ireland. The provider may have to register there, where the recipient is not a VAT registered business who self accounts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Assembly_Property\"><\/span>Assembly &amp; Property<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where goods are installed or assembled, the place of supply is where the goods are installed or assembled.<\/p>\n<p>The place of supply of services in relation to immovable goods i.e. land and buildings is where the land or buildings are situated. The services must be directly connected with property. Revenue have issued guidance. This covers services directly related to land. It includes, for example<\/p>\n<ul>\n<li>services of estate agent valuers and conveyancing<\/li>\n<li>services related to construction work<\/li>\n<li>letting of real property<\/li>\n<li>provision of accommodation<\/li>\n<li>maintenance renovation and repair of buildings and infrastructure<\/li>\n<li>installation of equipment becoming part of property<\/li>\n<li>maintenance repair inspection supervision of machines or equipment<\/li>\n<li>direct property management other than property investment management<\/li>\n<\/ul>\n<p>Certain other categories of services connected with property are not regarded as directly connected and are therefore not subject to the special place of supply rules.<\/p>\n<p>Work on a valuation undertaken in relation to movable goods is situate where the work is undertaken.<\/p>\n<p>Construction services are subject to separate rules linked to the relevant contract tax system. VAT may be collected by the principal contractor (as defined.)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Other_Special_Rules\"><\/span>Other Special Rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Cultural sporting artistic scientific educational entertainment and like services are situated where they are performed. This may mean that the performers and person supplying the services may need to register in Ireland when they are provided in Ireland. Where there is an intermediary or promoter, it may be obliged to self account.<\/p>\n<p>Passenger transport services are supplied where the transport takes place. Where it crosses international borders, it may be provided in more than one place and must be proportioned apportioned accordingly. such services are exempt in Ireland.<\/p>\n<p>The carriage of goods within Ireland on behalf of the person transferring them outside of the EU is zero rated.<\/p>\n<p>Where goods are carried on behalf of a business or person established in another state who or which is not tax registered, the place of supply is that of departure. Where the transport takes place within the state the place of supply is the state.<\/p>\n<p>The carriage of goods supplied to VAT registered businesses cross-border is subject to the general reverse charge rule.<\/p>\n<p><!--nextpage--><\/p>\n<h2>VALUE -ADDED TAX CONSOLIDATIONS<\/h2>\n<p>91.<\/p>\n<h4>Electronic services scheme.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;electronic services scheme&#8221; means the special arrangements for the taxation of electronically supplied services provided for in Articles 358 to 369 of the VAT Directive<\/p>\n<p>&#8220;EU value-added tax&#8221; means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;<\/p>\n<p>&#8220;identified person&#8221; has the meaning assigned to it by subsection (5);<\/p>\n<p>&#8220;Member State of consumption&#8221; means the Member State in which the supply of the electronic services takes place according to Article 58 of the VAT Directive;<\/p>\n<p>&#8220;Member State of identification&#8221; means the Member State which the non-established person chooses to contact to state when his or her activity within the Community commences in accordance with the provisions of the electronic services scheme;<\/p>\n<p>&#8220;national tax number&#8221; means a number (whether consisting of either or both numbers and letters) assigned to a non-established person by his or her own national taxation authorities;<\/p>\n<p>&#8220;non-established person&#8221; means a person who has his or her establishment outside the Community and has not also an establishment in the Community and who is not otherwise required to be a person registered for value-added tax within the meaning of section 2;<\/p>\n<p>&#8220;scheme participant&#8221; means a non-established person who supplies electronic services into the Community and who opts to use the electronic services scheme in any Member State;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State under the electronic services scheme.<\/p>\n<p>(2)Subject to and in accordance with this section, a non-established person may opt to apply the electronic services scheme to his or her supplies of electronic services to non-taxable persons within the Community.<\/p>\n<p>(3)The Revenue Commissioners shall set up and maintain a register (referred to in this section as an &#8220;identification register&#8221;) of non-established persons who are identified in the State for the purposes of the electronic services scheme.<\/p>\n<p>(4)A non-established person who opts to be identified in the State for the purposes of the electronic services scheme shall inform the Revenue Commissioners, by electronic means in a manner specified by them, when his or her taxable activity commences and shall, at the same time, furnish them electronically with the following information:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her national tax number (if any); and<\/p>\n<p>(d)a statement that the person is not a person registered, or otherwise identified, for value-added tax purposes within the Community.<\/p>\n<p>(5)<\/p>\n<p>(a)Where a person has furnished the particulars required under subsection (4), the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register that person in accordance with subsection (3),<\/p>\n<p>(ii)allocate to that person an identification number, and<\/p>\n<p>(iii)notify that person electronically of that identification number.<\/p>\n<p>(b)For the purposes of this section, a person to whom such an identification number has been allocated shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(6)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall, within 20 days immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish by electronic means to the Revenue Commissioners a VAT return, prepared in accordance with, and containing such particulars as are specified in, subsection (7), in respect of supplies made in the Community in that quarter, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as so furnishing such return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax (if any) payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)supplies made in the State in accordance with section 34(l), and<\/p>\n<p>(II)supplies made in other Member States in accordance with the provisions implementing Article 58 of the VAT Directive in such other Member States.<\/p>\n<p>(b)Where an identified person has not made any such electronic supplies to non-taxable persons into the Community within a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(7)The VAT return referred to in subsection (6) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number,<\/p>\n<p>(b)for each Member State of consumption where EU value-added tax has become due &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of supplies of electronic services for the quarter,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due (if any).<\/p>\n<p>(8)Notwithstanding section 37(4), where supplies have been made using a currency other than the euro, the exchange rate to be used for the purposes of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last date of the calendar quarter for which the VAT return relates or, if there is no publication on that date, on the next day of publication.<\/p>\n<p>(9)Notwithstanding Chapter 1 of Part 8, a scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of such supplies, be entitled to deduct any tax borne or paid in relation to those supplies, but<\/p>\n<p>(b)shall be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2), 2(3) and 4(2) of that Directive.<\/p>\n<p>(10)A scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State shall be deemed to have fulfilled his or her obligations under Chapters 1, 3 and 7 of Part 9 if such participant has accounted in full in respect of such supplies in any Member State under the provisions of the electronic services scheme.<\/p>\n<p>(11)For the purposes of this Act, a VAT return required to be furnished in accordance with the electronic services scheme shall, in so far as it relates to supplies made in accordance with section 34(l), be treated, with any necessary modifications, as if it were a return required to be furnished in accordance with Chapter 3 of Part 9.<\/p>\n<p>(12)<\/p>\n<p>(a)An identified person shall &#8211;<\/p>\n<p>(i)keep full and true records of all transactions covered by the electronic services scheme which affect his or her liability to EU value-added tax,<\/p>\n<p>(ii)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(iii)make such records available, by electronic means and on request, to all Member States of consumption, and<\/p>\n<p>(iv)notwithstanding Chapter 7 of Part 9, retain such records for each transaction for a period of 10 years from the end of the year when that transaction occurred.<\/p>\n<p>(b)A scheme participant who is deemed to supply services in the State in accordance with section 34(l) shall be bound by the requirements of subparagraphs (i), (ii) and (iv) in relation to such supplies.<\/p>\n<p>(13)An identified person shall notify the Revenue Commissioners electronically &#8211;<\/p>\n<p>(a)of any changes in the information submitted under subsection (4), and<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer qualifies for the electronic services scheme.<\/p>\n<p>(14)The Revenue Commissioners shall exclude an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the person&#8217;s taxable activities have ended, or<\/p>\n<p>(b)the identified person &#8211;<\/p>\n<p>(i)notifies the Commissioners that he or she no longer supplies electronic services,<\/p>\n<p>(ii)no longer fulfils the requirements necessary to be allowed to use the electronic services scheme, or<\/p>\n<p>(iii)persistently fails to comply with the provisions of the electronic services scheme.<\/p>\n<p>(15)The Revenue Commissioners may make regulations as necessary for the purpose of giving effect to the electronic services scheme.<\/p>\n<p>(16)This section shall not apply to electronic services supplied on or after 1 January 2015.<\/p>\n<p>Chapter 2<\/p>\n<h4>Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)<\/h4>\n<p>91A.<\/p>\n<h4>Definitions.<\/h4>\n<p>In this Chapter &#8211;<\/p>\n<p>&#8220;broadcasting services&#8221; means either or both radio and television broadcasting services;<\/p>\n<p>&#8220;EU value-added tax&#8221; means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;<\/p>\n<p>&#8220;identified person&#8221; has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be;<\/p>\n<p>&#8220;Implementing Regulation&#8221; means Council Implementing Regulation (EU) 282\/2011 of 15 March 2011 [OJ No. L77, 23.3.2011, p.1] (as amended by Council Regulation (EU) 967\/2012 of 9 October 2012 [OJ No. L290, 20.10.2012, p.1], Council Regulation (EU) 2019\/2026 of 21 November 2019 [OJ No. L313, 4.12.2019, p. 14] and Council Regulation (EU) 2020\/1112 of 20 July 2020 [OJ No. L244, 29.7.2020, p. 9] );<\/p>\n<p>&#8220;import scheme&#8221; means the scheme for the payment of value-added tax provided for in sections 91I to 91K;<\/p>\n<p>&#8220;intrinsic value&#8221; has the same meaning as it has in Article 1(48) of Commission Delegated Regulation (EU) 2015\/2446 of 28 July 2015 [OJ No. L343, 29.12.2015, p. 1];<\/p>\n<p>&#8220;Member State of consumption&#8221; means &#8211;<br \/>\n(a)in the case of the non-Union scheme, the Member State in which the supply of scheme services is deemed to take place according to Chapter 3 of Title V of the VAT Directive, and<br \/>\n(b)in the case of the Union scheme &#8211;<br \/>\n(i)in respect of the supply of scheme services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V of the VAT Directive,<br \/>\n(ii)in respect of the intra-Community distance sales of goods, the Member State where the dispatch or transport to the consumer ends, and<br \/>\n(iii)in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State;<\/p>\n<p>&#8220;Member State of identification&#8221; means &#8211;<br \/>\n(a)in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme, and<br \/>\n(b)in the case of the Union scheme &#8211;<br \/>\n(i)the Member State in which the taxable person has established his or her business,<br \/>\n(ii)where the taxable person has not established his or her business in the Community, but has a fixed establishment in the Community, the Member State in which he or she has that fixed establishment,<br \/>\n(iii)where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, the Member State in which the dispatch or transport of the goods begins,<br \/>\n(iv)where the taxable person has not established his or her business in the Community, and has more than one fixed establishment in the Community, the Member State in which he or she has a fixed establishment and which he or she has chosen to be the Member State of identification for the purposes of the Union scheme, or<br \/>\n(v)where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, and there is more than one Member State in which the dispatch or transport of the goods begins, the Member State in which the dispatch or transport of the goods begins which he or she has chosen to be the Member State of identification for the purposes of the Union scheme;<\/p>\n<p>&#8220;national tax number&#8221; means a number (whether consisting of either or both numbers and letters) assigned to a taxable person who has not established his or her place of business in the Community by the person&#8217;s own national taxation authority;<\/p>\n<p>&#8220;non-Union scheme&#8221; means the scheme for scheme services supplied by a taxable person whose business is not established in the Community, and who has no fixed establishment in the Community;<\/p>\n<p>&#8220;qualifying domestic supplies of goods&#8221; means supplies of goods facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means in accordance with Article 14a(2) of the VAT Directive where the dispatch or transport of those goods begins and ends in the same Member State;<\/p>\n<p>&#8220;scheme services&#8221; means services supplied to non-taxable persons within the Community;<\/p>\n<p>&#8220;taxable person not established within the Community&#8221; means a taxable person who has not established his or her business in the Community and who has no fixed establishment there;<\/p>\n<p>&#8220;taxable person not established in the Member State of consumption&#8221; means a taxable person who has established his or her business in the Community or who has a fixed establishment there but who has not established his or her business, and has no fixed establishment, within the territory of the Member State of consumption;<\/p>\n<p>&#8220;Union scheme&#8221; means the scheme for &#8211;<br \/>\n(a)scheme services, supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption,<br \/>\n(b)intra-Community distance sales of goods, and<br \/>\n(c)qualifying domestic supplies of goods;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of the following supplies within the scope of the Union or non-Union scheme, as the case may be, made during a calendar quarter:<br \/>\n(a)supplies of scheme services;<br \/>\n(b)intra-Community distance sales of goods;<br \/>\n(c)qualifying domestic supplies of goods.<\/p>\n<p>91B. Non-Union scheme (where the State is Member State of identification).<br \/>\n(1)<\/p>\n<p>(a)A taxable person may opt to apply the non-Union scheme to his or her supplies of scheme services within the Community, provided that the taxable person &#8211;<\/p>\n<p>(i)makes or intends to make supplies of scheme services in the course or furtherance of business, and<\/p>\n<p>(ii)has not established his or her business in the Community and has no fixed establishment in the Community.<\/p>\n<p>(b)A taxable person may not be registered in the State for the purposes of the non-Union scheme if he or she &#8211;<\/p>\n<p>(i)is already identified in another Member State for the purposes of the non-Union scheme, or<\/p>\n<p>(ii)is excluded from applying the non-Union scheme by Article 363 of the VAT Directive or Article 58 of the Implementing Regulation.<\/p>\n<p>(2)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8220;identification register&#8221;) of persons who are identified in the State for the purposes of the non-Union scheme.<\/p>\n<p>(3)A person who opts to be identified in the State for the purposes of the non-Union scheme shall notify the Revenue Commissioners by electronic means using such form as is made available by the Commissioners for that purpose, and shall, at the same time, provide them by electronic means with the following details:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her national tax number (if any);<\/p>\n<p>(d)the date when his or her supplies of scheme services shall commence or have commenced;<\/p>\n<p>(e)any previous registrations in any other Member State under the provisions of the non-Union scheme in that Member State, and<\/p>\n<p>(f)a statement that the person has not established his or her business in the Community and has no fixed establishment in the Community.<\/p>\n<p>(4)<\/p>\n<p>(a)Where a person has provided the details required under subsection (3) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the non-Union scheme are met they shall &#8211;<\/p>\n<p>(i)register that person in the identification register,<\/p>\n<p>(ii)allocate to that person an identification number, and<\/p>\n<p>(iii)notify that person by electronic means of the identification number and the date from which the registration takes effect.<\/p>\n<p>(b)For the purposes of this section, a person to whom such an identification number has been allocated under paragraph (a)(ii) shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(5)An identified person shall notify the Revenue Commissioners by electronic means of the following:<\/p>\n<p>(a)any changes in the details provided under subsection (3);<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer satisfies the conditions specified in subsection (1)(a);<\/p>\n<p>(c)if he or she wishes to de-register from the non-Union scheme.<\/p>\n<p>(6)The Revenue Commissioners shall remove an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the identified person&#8217;s taxable activities have ceased,<\/p>\n<p>(b)the identified person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the non-Union scheme, or<\/p>\n<p>(c)the identified person notifies the Commissioners under subsection (5)(b) or (c).<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall by the end of the month immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the non-Union scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (8), in respect of supplies of scheme services made in the Community in that quarter, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)supplies of scheme services made in the State in accordance with Chapters 3 and 4 of Part 4, and<\/p>\n<p>(II)supplies of scheme services made in other Member States in accordance with the provisions implementing Article 58 of the VAT Directive.<\/p>\n<p>(b)Where an identified person has not made any such supplies of scheme services during a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(8)The VAT return referred to in subsection (7) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number,<\/p>\n<p>(b)for each Member State where EU value-added tax has become due in respect of supplies of scheme services &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of supplies of scheme services made during the calendar quarter,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due, if any.<\/p>\n<p>(9)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(10)An identified person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.<\/p>\n<p>(10A)Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme.<\/p>\n<p>(11)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (\u2018the initial return\u2019) are required after it has been submitted, the corrections shall be included in a subsequent VAT return submitted by electronic means within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).<\/p>\n<p>(b)The correction to the VAT return referred to in paragraph (a) shall contain &#8211;<\/p>\n<p>(i)the Member State of consumption to which the scheme services are supplied,<\/p>\n<p>(ii)the calendar quarter to which the correction relates, and<\/p>\n<p>(iii)the amount of value-added tax for which any corrections are required.<\/p>\n<p>(12)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (7)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the identified person.<\/p>\n<p>(13)Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the identified person on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (7)(a).<\/p>\n<p>(14)An identified person shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the non-Union scheme and those records shall be sufficiently detailed, in accordance with Article 63c of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91C.<\/p>\n<h4>Non-Union scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who &#8211;<\/p>\n<p>(a)is an identified person within the meaning of section 91B, or<\/p>\n<p>(b)applies the non-Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, shall be an accountable person for the purposes of this Act in relation to scheme services only insofar as those services are supplied in the State in accordance with Chapter 3 of Part 4 and, in relation to those supplies, for the purposes of this section shall be referred to as a &#8220;scheme participant&#8221;.<\/p>\n<p>(2)A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under subsection (3)(a) of section 65 and shall not otherwise be obliged or entitled to be registered under that section.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a calendar quarter under the provisions of the non-Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the VAT return relates to scheme services taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the tax authorities of the Member State of identification, and this Act shall apply to the scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)\u2018by the end of the month\u2019 were substituted for \u2018within 9 days immediately after the 10th day of the month,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the non-Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the tax payable relates to scheme services taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(a)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(b)deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to the scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)\u2018by the end of the month\u2019 were substituted for \u2018within 9 days immediately after the 10th day of the month\u2019,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)Notwithstanding Chapter 1 of Part 8, a scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of scheme supplies, be entitled to deduct any tax borne or paid in relation to those supplies, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or<\/p>\n<p>(ii)where that scheme participant is an accountable person other than in relation to supplies of scheme services, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the requirements of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91D.<\/p>\n<h4>Union scheme (where the State is Member State of identification).<\/h4>\n<p>(1)<\/p>\n<p>(a)A taxable person may opt to apply the Union scheme to his or her qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods, provided that the taxable person &#8211;<\/p>\n<p>(i)makes or intends to make qualifying supplies of scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods in the course or furtherance of business,<\/p>\n<p>(ii)has established his or her business in the State or, if he or she has not established his or her business in the Community, the taxable person has a fixed establishment in the State, or if he or she has not established his or her business in the Community and does not have a fixed establishment in the State, the taxable person supplies goods from the State and has indicated that he or she wishes to identify in the State for the purposes of the Scheme, and (iii) has been assigned a registration number under section 65(2).<\/p>\n<p>(b)For the purposes of this section, subject to paragraph (c), a supply of a scheme service is a qualifying supply of a scheme service where &#8211;<\/p>\n<p>(i)the service is supplied to a non-taxable person in a Member State other than the State, and<\/p>\n<p>(ii)the taxable person does not have a fixed establishment in that other Member State.<\/p>\n<p>(c)A taxable person may not be registered in the State for the purposes of the Union scheme if he or she &#8211;<\/p>\n<p>(i)is already identified in another Member State for the purposes of the Union scheme, or<\/p>\n<p>(ii)is excluded from applying the Union scheme by any provision of the Implementing Regulation.<\/p>\n<p>(2)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8220;identification register&#8221;) of persons who are identified in the State for the purposes of the Union scheme.<\/p>\n<p>(3)A person who opts to be identified in the State for the purposes of the Union scheme shall notify the Revenue Commissioners by electronic means using such form as is made available by the Commissioners for that purpose, and shall, at the same time, provide them by electronic means with the following details (unless that information has already been provided):<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)the registration number assigned to the person under section 65(2);<\/p>\n<p>(d)the date of commencement of supplies made under the Union scheme;<\/p>\n<p>(e)the date from which the person wishes to be identified in the State;<\/p>\n<p>(f)any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15);<\/p>\n<p>(g)any previous registrations in any other Member State under the provisions of the Union scheme in that Member State, and<\/p>\n<p>(h)such other information, necessary for the purpose of identification for the scheme, as may be specified in the form.<\/p>\n<p>(4)<\/p>\n<p>(a)Where a person has provided the details required under subsection (3) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the Union scheme are met they shall &#8211;<\/p>\n<p>(i)register that person in the identification register, and<\/p>\n<p>(ii)notify that person by electronic means of the date from which the registration takes effect.<\/p>\n<p>(b)For the purposes of this section, a person who has been registered under paragraph (a) shall be referred to as an &#8220;identified person&#8221;.<\/p>\n<p>(c)Where the taxable person has not established his or her business in the Community and has more than one fixed establishment in the Community including a fixed establishment in the State, and has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.<\/p>\n<p>(d)Where the taxable person has not established his or her business in the Community and has no fixed establishment therein, and there is more than one Member State in which the dispatch or transport of the goods begins, including the State, and the taxable person has chosen the State as Member State of identification for the purposes of the Union scheme, he or she shall be bound by that decision for the remainder of the calendar year of registration plus an additional 2 calendar years.<\/p>\n<p>(5)An identified person shall notify the Revenue Commissioners by electronic means of the following:<\/p>\n<p>(a)any changes in the details provided under subsection (3);<\/p>\n<p>(b)if his or her taxable activity ceases or changes to the extent that he or she no longer satisfies the conditions specified in subsection (1)(a);<\/p>\n<p>(c)if he or she wishes to de-register from the Union scheme.<\/p>\n<p>(6)The Revenue Commissioners shall remove an identified person from the identification register if &#8211;<\/p>\n<p>(a)they have reasonable grounds to believe that the identified person&#8217;s taxable activities have ceased,<\/p>\n<p>(b)the identified person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the Union scheme, or<\/p>\n<p>(c)the identified person notifies the Commissioners under subsection (5)(b) or(c).<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraph (b), an identified person shall, by the end of the month immediately following the end of each calendar quarter &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the Union scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (8), in respect of &#8211;<\/p>\n<p>(I)qualifying supplies of scheme services,<\/p>\n<p>(II)qualifying domestic supplies of goods, and<\/p>\n<p>(III)intra-Community distance sales of goods, made in the Community in that quarter,<\/p>\n<p>and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that quarter in relation to &#8211;<\/p>\n<p>(I)qualifying supplies of scheme services,<\/p>\n<p>(II)qualifying domestic supplies of goods, and<\/p>\n<p>(III)intra-Community distance sales of goods.<\/p>\n<p>(b)Where an identified person has not made any such &#8211;<\/p>\n<p>(i)qualifying supplies of scheme services,<\/p>\n<p>(ii)qualifying domestic supplies of goods, or<\/p>\n<p>(iii)intra-Community distance sales of goods,<\/p>\n<p>during a calendar quarter, he or she shall furnish a nil VAT return in respect of that quarter.<\/p>\n<p>(8)<\/p>\n<p>(a)The VAT return referred to in subsection (7) shall be made in euro and shall contain &#8211;<\/p>\n<p>(i)the person&#8217;s identification number,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of qualifying supplies of scheme services, qualifying domestic supplies of goods or intra-Community distance sales of goods &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of qualifying supplies of scheme services, qualifying domestic supplies of goods, or intra-Community distance sales of goods made during thecalendar quarte<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due, if any.<\/p>\n<p>(b)Where a taxable person makes intra-Community distance sales of goods, other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which the goods are dispatched or transported,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, and for each Member State from which the goods are dispatched or transported &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due in each Member State from which the goods are dispatched or transported, if any.<\/p>\n<p>(c)Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which the goods are dispatched or transported, if available,<\/p>\n<p>(ii)for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods and qualifying domestic supplies of goods &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods and qualifying domestic supplies of goods, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due in each Member State from which the goods are dispatched or transported from, if any.<\/p>\n<p>(d)Where a person supplying scheme services has one or more fixed establishments in the Community from which scheme services are provided, other than that in the Member State of identification, the VAT return referred to in subsection (7) shall also contain &#8211;<\/p>\n<p>(i)the person\u2019s identification number allocated by the Member State from which scheme services are provided, and,<\/p>\n<p>(ii)for each Member State from which scheme services are provided, and for each Member State to which the scheme services are supplied &#8211;<\/p>\n<p>(I)the total value, exclusive of EU value-added tax, of supplies of scheme services, made during the calendar quarter,<\/p>\n<p>(II)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(III)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(iii)the total EU value-added tax due, if any.<\/p>\n<p>(9)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(10)An identified person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to value-added tax deductible pursuant to Article 168 of the VAT Directive.<\/p>\n<p>(11)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (\u2018the initial return\u2019) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).<\/p>\n<p>(b)The correction to the VAT return referred to in paragraph (a) shall contain &#8211;<\/p>\n<p>(i)the Member State of consumption of the goods or services,<\/p>\n<p>(ii)the calendar quarter to which the correction is made, and<\/p>\n<p>(iii)the amount of value-added tax for which a correction is required.<\/p>\n<p>(12)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (7)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the identified person.<\/p>\n<p>(13)Where the VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the identified person on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (7)(a).<\/p>\n<p>(14)An identified person shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the Union scheme and those records shall be sufficiently detailed, in accordance with Article 63c of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91E.<\/p>\n<h4>Union scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who applies the Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, and who &#8211;<\/p>\n<p>(a)supplies scheme services,<\/p>\n<p>(b)makes intra-Community distance sales of goods, or<\/p>\n<p>(c)makes qualifying domestic supplies of goods,<\/p>\n<p>which are taxable in the State shall, in relation to those supplies or sales, be an accountable person for the purposes of this Act and, for the purposes of this section, shall be referred to as a &#8216;scheme participant&#8217;.<\/p>\n<p>(2)Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to &#8211;<\/p>\n<p>(a)supplies of scheme services, Union scheme<\/p>\n<p>(b)intra-Community distance sales of goods, or<\/p>\n<p>(c)qualifying domestic supplies of goods,<\/p>\n<p>be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to those supplies or sales.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the VAT return relates to scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the tax authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8221;by the end of the month&#8221; were substituted for &#8220;within 9 days immediately after the 10th day of the month&#8221;,<\/p>\n<p>(ii)&#8221;a calendar quarter&#8221; were substituted for &#8220;a taxable period&#8221;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8220;that calendar quarter&#8221; were substituted for &#8220;that taxable period&#8221; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification by the end of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that that tax payable relates to &#8211;<\/p>\n<p>(a)supplies of scheme services,<\/p>\n<p>(b)intra-Community distance sales of goods, or<\/p>\n<p>(c)qualifying domestic supplies of goods,<\/p>\n<p>taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(i)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(ii)deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification ,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(I)&#8217;by the end of the month&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month&#8217;,<\/p>\n<p>(II)&#8217;a calendar quarter&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(III)in paragraphs (a)(i) and (b) &#8216;that calendar quarter&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)A scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, be entitled to deduct any tax borne or paid in relation to those supplies or sales in the VAT return, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or<\/p>\n<p>(ii)where that scheme participant is an accountable person other than in relation to supplies of scheme services, intra-Community distance sales of goods or qualifying domestic supplies of goods, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who supplies scheme services, makes intra-Community distance sales of goods or makes qualifying domestic supplies of goods, which are taxable in the State, shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies or sales and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91F.<\/p>\n<h4>Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.<\/h4>\n<p>(1)The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.<\/p>\n<p>(2)The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K.<\/p>\n<p>&nbsp;<\/p>\n<p>91G.<\/p>\n<h4>Electronic interfaces facilitating distance sales of goods.<\/h4>\n<p>(1)<\/p>\n<p>(a)Where a taxable person facilitates (within the meaning of Article 5b of the Implementing Regulation), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the distance sale of goods imported from third territories or third countries in consignments of an intrinsic value which does not exceed \u20ac150, the taxable person shall be deemed to have received and supplied those goods himself or herself.<\/p>\n<p>(b)Where a taxable person facilitates (within the meaning aforesaid), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself or herself.<\/p>\n<p>(2)Where a taxable person is deemed, by virtue of paragraph (a) or (b), as the case may be, of subsection (1), to have received and supplied goods, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.<\/p>\n<p>(3)Where a taxable person is the deemed supplier of the goods concerned by virtue of paragraph (a) or (b), as the case may be, of subsection (1), such taxable person shall &#8211;<\/p>\n<p>(a)keep records of all transactions which are facilitated (within the meaning of subsection (1) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(1) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners, and<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable.<\/p>\n<p>(4)A taxable person who facilitates (within the meaning of Article 54b of the Implementing Regulation) the supply of goods and services through the use of an electronic interface such as a marketplace, platform, portal or similar means to a non-taxable person within the Community in accordance with Title V of the VAT Directive where the taxable person is neither &#8211;<\/p>\n<p>(a)presumed to be acting in his or her own name for the supply of services under Article 9a of the Implementing Regulation, nor<\/p>\n<p>(b)deemed to have supplied the goods by virtue of paragraph (a) or (b), as the case may be, of subsection (1),shall &#8211;<\/p>\n<p>(i)keep records of all transactions which are facilitated (within the meaning aforesaid) through the use of the electronic interface and those records shall be sufficiently detailed, in accordance with Article 54c(2) of the Implementing Regulation, to enable the Member State in which the transactions are taxable to verify that the VAT return is correct,<\/p>\n<p>(ii)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(iii)make such records available, by electronic means and on request, to the relevant Member State in which the transactions are taxable, and<\/p>\n<p>(iv)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91H.<\/p>\n<h4>Special arrangements for value-added tax on import.<\/h4>\n<p>(1)In this section &#8220;special arrangements for value-added tax on import&#8221; means the arrangements provided for in this section for the payment of value-added tax on import by the person presenting the goods to customs on behalf of the person to whom the goods are destined.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)goods are imported into the State in a consignment with an intrinsic value which does not exceed \u20ac150,<\/p>\n<p>(b)the goods referred to in paragraph (a) are not subject to duties of excise,<\/p>\n<p>(c)the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and<\/p>\n<p>(d)the dispatch or transport of the goods ends in the State,<\/p>\n<p>the person presenting the goods to customs may pay the value-added tax on import due on behalf of the person to whom the goods are destined.<\/p>\n<p>(3)A person who wishes to apply the special arrangements for value-added tax on import shall &#8211;<\/p>\n<p>(a)be subject to the conditions applicable for the deferment of payment of customs duty in accordance with Regulation (EU) No. 952\/2013 of the European Parliament and of the Council, and<\/p>\n<p>(b)complete and submit to the Revenue Commissioners such application form as may be provided by the Revenue Commissioners for the purpose of the application of the special arrangements.<\/p>\n<p>(4)Where the person presenting the goods to customs decides to use the special arrangements for value-added tax on import &#8211;<\/p>\n<p>(a)the person for whom the goods are destined shall be liable for the payment of value-added tax, and<\/p>\n<p>(b)the person presenting the goods to customs shall &#8211;<\/p>\n<p>(i)collect the value-added tax due from the person for whom the goods are destined,<\/p>\n<p>(ii)take appropriate measures to ensure that the correct amount of value-added tax is paid by the person for whom the goods are destined, and<\/p>\n<p>(iii)pay the value-added tax collected to the Revenue Commissioners.<\/p>\n<p>(5)Where the person presenting the goods to customs uses the special arrangements for value-added tax on import, the value-added tax rate applicable to those goods is the value-added tax rate specified in section 46(1)(a).<\/p>\n<p>(6)<\/p>\n<p>(a)Subject to paragraph (b), the person presenting the goods to customs shall, not later than the 15th day of the month immediately following the month of importation of the goods concerned &#8211;<\/p>\n<p>(i)furnish by electronic means to the Revenue Commissioners a declaration in the form made available by the Commissioners for that purpose and prepared by the person concerned in accordance with, and containing such particulars as are specified in, subsection (7), in respect of value-added tax collected through the use of the special arrangements for value-added tax on import in the month of importation of the goods, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as so furnishing the declaration referred to in subparagraph (i) into a bank account designated by them and denominated in euro, the amount of value-added tax (if any) so collected.<\/p>\n<p>(b)Where the person presenting the goods to customs has not collected any value-added tax due on import through the use of the special arrangements for value-added tax on import during a month, he or she shall furnish a nil declaration to the Revenue Commissioners in respect of that month.<\/p>\n<p>(7)The declaration referred to in subsection (6) shall contain the following particulars for the relevant month:<\/p>\n<p>(a)the total value added tax collected during that month;<\/p>\n<p>(b)the master reference number (within the meaning of Article 1(22) of Commission Delegated Regulation (EU) 2015\/2446 of 28 July 2015 ) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has been collected during the month;<\/p>\n<p>(c)the master reference number (within the meaning aforesaid) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has not been collected during the month, and<\/p>\n<p>(d)the master reference number (within the meaning aforesaid) of &#8211;<\/p>\n<p>(i)relevant declarations submitted for customs purposes which have been invalidated, and<\/p>\n<p>(ii)the original corresponding declaration submitted for customs purposes.<\/p>\n<p>(8)A person using the special arrangements for value-added tax on import shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by those arrangements and those records shall be sufficiently detailed to verify that the value-added tax paid is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)notwithstanding section 84, retain such records for each such transaction until the expiry of a period of 3 years from 31 December of the year during which the transaction took place.<\/p>\n<p>91I.<\/p>\n<h4>Import scheme &#8211; interpretation and general provisions.<\/h4>\n<p>(1)In this section and sections 91J and 91K &#8211;<\/p>\n<p>&#8220;intermediary&#8221; means a person established in the Community appointed by the taxable person making distance sales of goods imported from third territories or third countries as the person liable for the payment of the value-added tax and to fulfil the obligations laid down in the import scheme in the name and on behalf of the taxable person;<\/p>\n<p>&#8220;Member State of consumption&#8221; means the Member State where the dispatch or transport of the goods to the customer ends;<\/p>\n<p>&#8220;Member State of identification&#8221; means &#8211;<br \/>\n(a)the Member State in which the taxable person has established his or her business,<br \/>\n(b)if the taxable person has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the import scheme,<br \/>\n(c)the Member State in which the taxable person chooses to register for the purposes of the import scheme, where that taxable person is not established within the Community,<br \/>\n(d)the Member State in which the intermediary has established his or her business, or<br \/>\n(e)if the intermediary has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the scheme;<\/p>\n<p>&#8220;VAT return&#8221; means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of distance sales of goods imported from third territories or third countries during a month.<\/p>\n<p>(2)For the purposes of paragraphs (b) and (e) of the definition of &#8216;Member State of identification&#8217; in subsection (1), where the taxable person or the intermediary has more than one fixed establishment in the Community, he or she shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the following two calendar years.<\/p>\n<p>(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed \u20ac150.<\/p>\n<p>(4)The following taxable persons are permitted to use the import scheme where they are making distance sales of goods imported from third territories or third countries:<\/p>\n<p>(a)any taxable person established in the Community;<\/p>\n<p>(b)any taxable person whether or not established in the Community who is represented by an intermediary established in the Community;<\/p>\n<p>(c)any taxable person established outside the Community in a state or territory with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010\/24\/EU of 16 March 2010 and Regulation (EU) 904\/2010 of 7 October 2010 and who is making distance sales of goods from that state or territory.<\/p>\n<p>(5)Where a taxable person makes use of the import scheme, it shall apply to all of that taxable person&#8217;s distance sales of goods imported from third territories or third countries.<\/p>\n<p>(6)Where a taxable person appoints an intermediary referred to in subsection (4)(b) for the purposes of the import scheme, the taxable person cannot appoint more than one intermediary at the same time.<\/p>\n<p>(7)Where value-added tax is declared on distance sales of goods imported from third territories or third countries under the import scheme, the goods shall be regarded as having been supplied at the time when the payment has been accepted and the value-added tax shall become chargeable at the time of that supply.<\/p>\n<p>91J.<\/p>\n<h4>Import scheme (where the State is Member State of identification).<\/h4>\n<p>(1)A taxable person, or intermediary acting on behalf of a taxable person, who is identified in the State for the purposes of the import scheme, shall notify the Revenue Commissioners by electronic means when he or she commences or ceases his or her activity under the import scheme, or changes that activity in such a way that he or she no longer meets the conditions necessary for use of the import scheme.<\/p>\n<p>(2)A taxable person, or where applicable, his or her intermediary, may not be registered in the State for the purposes of the import scheme if he or she &#8211;<\/p>\n<p>(a)is already identified in another Member State for the purposes of this scheme, or<\/p>\n<p>(b)is excluded from applying this scheme by Article 369r of the VAT Directive or Article 58 of the Implementing Regulation.<\/p>\n<p>(3)The Revenue Commissioners shall establish and maintain a register (in this section referred to as the &#8216;import scheme identification register&#8217;) of persons who are identified in the State for the purposes of the import scheme.<\/p>\n<p>(4)A taxable person who does not make use of an intermediary, shall provide the following information to the Revenue Commissioners before the person commences use of the import scheme:<\/p>\n<p>(a)his or her name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her value-added tax identification number or national tax number.<\/p>\n<p>(5)An intermediary shall provide the following information to the Revenue Commissioners before the intermediary commences use of the import scheme on behalf of a taxable person:<\/p>\n<p>(a)his or her name and postal address;<\/p>\n<p>(b)his or her electronic addresses, including website addresses;<\/p>\n<p>(c)his or her value-added tax identification number identification number.<\/p>\n<p>(6)An intermediary shall also provide the following information to the Revenue Commissioners in respect of each taxable person that he or she represents before such taxable person commences use of the import scheme:<\/p>\n<p>(a)the person&#8217;s name and postal address;<\/p>\n<p>(b)the person&#8217;s electronic addresses, including website addresses;<\/p>\n<p>(c)the person&#8217;s value-added tax identification number or national tax number;<\/p>\n<p>(d)the person&#8217;s identification number allocated in accordance with subsection (8)(b)(iii).<\/p>\n<p>(7)A taxable person or, where applicable, his or her intermediary, who registers for use of the import scheme in the State, shall notify the Revenue Commissioners of any changes in the information provided under subsection (4), (5) or (6), as the case may be.<\/p>\n<p>(8)<\/p>\n<p>(a)Where a taxable person has provided the information required under subsection (4) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register the person in the import scheme identification register,<\/p>\n<p>(ii)allocate to that person an identification number for the purposes of the import scheme, and<\/p>\n<p>(iii)notify that person by electronic means of the identification number so allocated and the date from which registration takes effect.<\/p>\n<p>(b)Where an intermediary has provided the information required under subsections (5) and (6), and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall &#8211;<\/p>\n<p>(i)register the intermediary in the import scheme identification register,<\/p>\n<p>(ii)allocate to the intermediary an identification number identifying the intermediary as an intermediary for the purpose of the import scheme,<\/p>\n<p>(iii)allocate to the intermediary an identification number in respect of each taxable person in respect of whom the intermediary is appointed, and<\/p>\n<p>(iv)notify the intermediary by electronic means of the identification numbers so allocated and the date from which the registration takes effect.<\/p>\n<p>(c)The identification number allocated under paragraph (a) or (b) shall be used only for the purpose of the import scheme.<\/p>\n<p>(9)<\/p>\n<p>(a)The Revenue Commissioners shall remove a taxable person not making use of an intermediary from the import scheme identification register where &#8211;<\/p>\n<p>(i)the taxable person notifies the Revenue Commissioners that he or she no longer makes distance sales of goods imported from third territories or third countries,<\/p>\n<p>(ii)the taxable person no longer meets the conditions necessary for use of the import scheme,<\/p>\n<p>(iii)the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or<\/p>\n<p>(iv)it may otherwise be assumed by the Revenue Commissioners that the taxable person&#8217;s taxable activities of distance sales of goods imported from third territories or third countries have ceased.<\/p>\n<p>(b)The Revenue Commissioners shall remove an intermediary from the import scheme identification register where the intermediary &#8211;<\/p>\n<p>(i)has not acted as an intermediary on behalf of a taxable person making use of the import scheme for a period of 2 consecutive calendar quarters,<\/p>\n<p>(ii)no longer meets the conditions necessary for acting as an intermediary, or<\/p>\n<p>(iii)has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme.<\/p>\n<p>(c)The Revenue Commissioners shall remove a taxable person represented by an intermediary from the import scheme identification register where &#8211;<\/p>\n<p>(i)the intermediary notifies the Revenue Commissioners that the taxable person no longer makes distance sales of goods imported from third territories or third countries,<\/p>\n<p>(ii)the taxable person no longer meets the conditions necessary for use of the import scheme,<\/p>\n<p>(iii)the intermediary notifies the Revenue Commissioners that he or she no longer represents the taxable person,<\/p>\n<p>(iv)the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or<\/p>\n<p>(v)it may otherwise be assumed by the Revenue Commissioners that the taxable activities of distance sales of goods imported from third territories or third countries of the taxable person have ceased.<\/p>\n<p>(10)<\/p>\n<p>(a)Where it appears requisite to them to do so for the protection of the revenue, the Revenue Commissioners may, in the case where the taxable person concerned is established outside the Community and no legal instrument relating to mutual assistance similar in scope to that provided for in Council Directive 2010\/24\/EU of 16 March 2010 and Council Regulation (EU) 904\/2010 of 7 October 2010 exists with the country in which that taxable person is established, serve on an intermediary and the taxable person by whom the intermediary is appointed a notice in writing in accordance with paragraph (c).<\/p>\n<p>(b)An intermediary shall be jointly and severally liable with the taxable person by whom the intermediary is appointed for the tax due and payable on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary.<\/p>\n<p>(c)A notice served under paragraph (a) shall &#8211;<\/p>\n<p>(i)specify the date from which the notice shall have effect,<\/p>\n<p>(ii)state that the intermediary shall, by virtue of this subsection, be jointly and severally liable with the taxable person specified in the notice for the payment of tax due and payable by that taxable person on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary, and<\/p>\n<p>(iii)specify the taxable person with whom the intermediary is so jointly and severally liable.<\/p>\n<p>(11)<\/p>\n<p>(a)Subject to paragraph (b), a taxable person or his or her intermediary shall by the end of the month immediately following the end of the period covered by the VAT return &#8211;<\/p>\n<p>(i)furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the import scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (12), in respect of supplies under the import scheme made in the Community in that month, and<\/p>\n<p>(ii)remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that month in relation to &#8211;<\/p>\n<p>(I)distance sales of goods imported from third territories or third countries where the place of supply is the State determined in accordance with section 30, and<\/p>\n<p>(II)distance sales of goods imported from third territories or third countries where the place of supply is a Member State (other than the State) determined in accordance with the provisions implementing Article 33 of the VAT Directive.<\/p>\n<p>(b)Where a taxable person has not made any distance sales of goods imported from third territories or third countries during a month, he or she or his or her intermediary shall furnish a nil VAT return in respect of that month.<\/p>\n<p>(12)The VAT return referred to in subsection (11) shall be made in euro and shall contain &#8211;<\/p>\n<p>(a)the person&#8217;s identification number allocated under subsection (8),<\/p>\n<p>(b)for each Member State where EU value-added tax has become due in respect of distance sales of goods imported from third territories or third countries &#8211;<\/p>\n<p>(i)the total value, exclusive of EU value-added tax, of distance sales of goods imported from third territories or third countries made during the month,<\/p>\n<p>(ii)the amount of such value liable to EU value-added tax at the applicable rate or rates, and<\/p>\n<p>(iii)the amount of EU value-added tax corresponding to such value at the applicable rate or rates,<\/p>\n<p>and<\/p>\n<p>(c)the total EU value-added tax due, if any.<\/p>\n<p>(13)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(14)<\/p>\n<p>(a)Without prejudice to the provisions of section 99, where corrections to a VAT return (&#8216;the initial return&#8217;) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (11).<\/p>\n<p>(b)Where a correction is included in a subsequent VAT return under paragraph (a), the subsequent VAT return shall identify &#8211;<\/p>\n<p>(i)the Member State of consumption to which the correction relates,<\/p>\n<p>(ii)the period for which the correction is made, and<\/p>\n<p>(iii)the amount of value-added tax for which a correction is required.<\/p>\n<p>(15)A taxable person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.<\/p>\n<p>(16)Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (11)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary.<\/p>\n<p>(17)Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (11)(a).<\/p>\n<p>(18)A taxable person and where applicable his or her intermediary shall &#8211;<\/p>\n<p>(a)keep records of all transactions covered by the import scheme and those records shall be sufficiently detailed, in accordance with Article 63c(2) of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,<\/p>\n<p>(b)make such records available, by electronic means and on request, to the Revenue Commissioners,<\/p>\n<p>(c)make such records available, by electronic means and on request, to the relevant Member State of consumption, and<\/p>\n<p>(d)notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>91K.<\/p>\n<h4>Import scheme (where the State is Member State of consumption).<\/h4>\n<p>(1)A person who &#8211;<\/p>\n<p>(a)is registered in the import scheme identification register (within the meaning of section 91J), or<\/p>\n<p>(b)applies the special scheme for distance sales of goods imported from third territories or third countries under the provisions implementing that scheme in another Member State, where that other Member State is the Member State of identification,<\/p>\n<p>shall, in relation to goods supplied in the State under the import scheme, be an accountable person for the purposes of this Act and, in relation to those supplies, shall, for the purposes of this section, be referred to as a &#8216;scheme participant&#8217;.<\/p>\n<p>(2)Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to supplies covered by the import scheme, be regarded as having fulfilled his or her obligations as an accountable person under the said subsection (3)(a) and shall not otherwise be obliged or entitled to be registered under that section for supplies covered by the import scheme.<\/p>\n<p>(3)A scheme participant shall furnish the VAT return required for a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the VAT return relates to goods supplied under the import scheme taxable in the State, the VAT return shall be &#8211;<\/p>\n<p>(a)treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and<\/p>\n<p>(b)deemed to have been received by the Collector-General on the date it was received by the relevant authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8217;by the end of the month immediately following the end of the period covered by the return&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month immediately following a taxable period&#8217;,<\/p>\n<p>(ii)&#8217;a month&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8216;that month&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(4)A scheme participant shall remit the tax payable in relation to a month under the provisions of the import scheme to the relevant authorities of the Member State of identification by the end of the month immediately following the end of the period covered by the return and, for the purposes of this Act, to the extent that the tax payable relates to goods supplied under the import scheme taxable in the State, the tax payable shall be &#8211;<\/p>\n<p>(a)treated as if it were tax payable in accordance with section 76, and<\/p>\n<p>(b)deemed to have been paid to the Collector-General on the date it was received by the relevant authorities of the Member State of identification,<\/p>\n<p>and this Act shall apply to a scheme participant and have effect as if in section 76(1) &#8211;<\/p>\n<p>(i)&#8217;by the end of the month immediately following the end of the period covered by the return&#8217; were substituted for &#8216;within 9 days immediately after the 10th day of the month immediately following a taxable period&#8217;,<\/p>\n<p>(ii)&#8217;a month&#8217; were substituted for &#8216;a taxable period&#8217;, and<\/p>\n<p>(iii)in paragraphs (a)(i) and (b) &#8216;that month&#8217; were substituted for &#8216;that taxable period&#8217; in each place.<\/p>\n<p>(5)Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.<\/p>\n<p>(6)Notwithstanding Chapter 1 of Part 8, a scheme participant &#8211;<\/p>\n<p>(a)shall not, in computing the amount of tax payable by him or her in respect of goods supplied under the import scheme taxable in the State, be entitled to deduct any tax borne or paid in relation to those supplies in the VAT return, but<\/p>\n<p>(b)shall &#8211;<\/p>\n<p>(i)where that scheme participant is established or has a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or<\/p>\n<p>(ii)where that scheme participant is not established and does not have a fixed establishment in the Community, be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, Council Directive No. 86\/560\/EEC of 17 November 1986 , notwithstanding Articles 2(2) and (3) and 4(2) of that Directive, or<\/p>\n<p>(iii)where that scheme participant is an accountable person other than in relation to distance sales of goods imported from third territories or third countries, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.<\/p>\n<p>(7)Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.<\/p>\n<p>Chapter 3<\/p>\n<h4>Suspension arrangements for alcohol products (s. 92)<\/h4>\n<p>92.<\/p>\n<h4>Suspension arrangements for alcohol products.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;alcohol products&#8221; has the meaning assigned to it by section 73(1) of the Finance Act 2003;<\/p>\n<p>&#8220;suspension arrangement&#8221; means an arrangement under which excisable products are produced, processed, held or moved, excise duty being suspended.<\/p>\n<p>(2)Where alcohol products are supplied while being held under a suspension arrangement, then &#8211;<\/p>\n<p>(a)any such supply effected while the products are held under that arrangement (other than the last such supply in the State) shall be deemed not to be a supply for the purposes of this Act other than for the purposes of Chapter 1 of Part 8, and<\/p>\n<p>(b)any previous &#8211;<\/p>\n<p>(i)intra-Community acquisition, or<\/p>\n<p>(ii)importation,<\/p>\n<p>of such products shall be disregarded for the purposes of this Act.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where tax is chargeable on a supply referred to in subsection (2), then, notwithstanding section 74(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(b)Paragraph (a) shall not apply to a supply of the kind referred to in paragraph 1(1) or (3), 3(1) or 7(6) of Schedule 2.<\/p>\n<p>(4)Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(5)Where tax is chargeable on the importation of alcohol products, which are then placed under a suspension arrangement then, notwithstanding section 53(3), the tax on that importation shall be due at the same time as the duty of excise on the products is due.<\/p>\n<p>(6)Notwithstanding sections 37(1) and (2) and 53(1), where subsection (3), (4) or (5) applies, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.<\/p>\n<p>(7)Notwithstanding any other provision to the contrary in this Act, where subsection (3), (4) or (5) applies, then &#8211;<\/p>\n<p>(a)the tax shall be payable at the same time as the duty of excise is payable on the products,<\/p>\n<p>(b)the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, shall, with any necessary modifications and exceptions as may be specified in regulations, apply to such tax as if it were a duty of excise, and<\/p>\n<p>(c)the person by whom the tax is payable shall complete such form as is provided for the purposes of this subsection by the Revenue Commissioners.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10811\" data-postid=\"10811\" class=\"themify_builder_content themify_builder_content-10811 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Supply in State Where there is a supply of goods or services within the State, then Irish VAT applies. There are rules in relation to the place of supply for goods and services which are set out in separate chapters. Where non-established business supplies goods or services in the state it must register for VAT. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[389],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10811"}],"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=10811"}],"version-history":[{"count":5,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10811\/revisions"}],"predecessor-version":[{"id":34451,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10811\/revisions\/34451"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}