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VAT Acts: 2024
Bloomsbury Professional
Publisher: Bloomsbury Professional
Copyright: 2024 Bloomsbury Professional
Law As Stated At: 24 July 2024
VAT Acts: 2024
VAT Acts provides a complete picture of Irish VAT legislation and relevant European Union regulations and directives in a single, convenient volume.
Legislation is presented in a clear, easy-to-read style with the amendments of each section clearly highlighted. Detailed annotations and cross-references are included, ensuring that you provide your clients with the latest and most accurate information on the subject.
VAT Acts is the most comprehensive and up-to-date publication available for VAT practitioners, tax officials and advisers, accountants, solicitors, barristers, business people, financial institutions, students and any person who deals with VAT law on a regular basis.
VAT Acts is updated quaterly online.
Contents
- How To Use This Work
- Revenue Guidance – things you need to know
- Taxpayer’s Charter of Rights
- Revenue Addresses
- Close sectionValue-Added Tax Consolidation Act 2010
- ARRANGEMENT OF SECTIONS
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Accountable Persons
- Close sectionPart 3: Taxable Transactions
- Close sectionPart 4: Place of Taxable Transactions
- Chapter 1: Place of supply of goods
- Chapter 2: Place of intra-Community transactions
- Chapter 3: Place of supply of services
- [Chapter 4: Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services]1
- Close sectionPart 5: Taxable Amount
- Close sectionChapter 1: Taxable amount — principal provisions
- 36 Definitions — Chapter 1
- 37 General rules on taxable amount
- 38 Determination that open market value applies
- 39 General provisions on consideration
- 40 Special consideration rule, triangulation
- 41 Two-thirds rule
- 42 Taxable amount for certain supplies
- 43 Vouchers, etc
- [43A Vouchers — Multi-purpose and single — purpose, etc.—
- 44 Non-business use of immovable goods
- Notes to Part 5 Chapter 1
- Close sectionChapter 2: Adjustment and recovery of consideration
- Close sectionChapter 1: Taxable amount — principal provisions
- Close sectionPart 6: Rates and Exemption
- Close sectionPart 7: Provisions Relating to Imports, Exports, etc
- Close sectionPart 8: Deductions
- Close sectionPart 9: Obligations of Accountable Persons
- Close sectionChapter 1: Registration
- Close sectionChapter 2: Invoicing
- 66 Issue of invoices and other documents
- 67 Amendments to invoices
- 68 Flat-rate farmer invoices and other documents
- 69 Invoices or credit notes — errors, etc
- 70 Time limits for issuing invoices, etc
- 71 Self-billing and outsourcing
- 72 Storage of invoices
- 73 Requests for particulars in respect of repayment of tax
- Notes to Part 9 Chapter 2
- Close sectionChapter 3: Returns and payment of tax
- Close sectionChapter 4: Tax due on moneys received
- Close sectionChapter 5: Expression of doubt
- Close sectionChapter 6: Recapitulative statements
- Close sectionChapter 7: Record keeping
- Close section[Part 9A: Reporting Obligations of Certain Payment Service Providers]1 (ss 85A-85F)
- Close sectionPart 10: Special Schemes
- [CHAPTER 1: Special Schemes — Miscellaneous]1
- [Chapter 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]2]1
- [CHAPTER 3: Suspension arrangements for alcohol products]1
- [CHAPTER 4: Deposit Return Scheme]1
- Close sectionPart 11: Immovable Goods
- Close sectionPart 12: Refunds and Repayments of Tax
- Close sectionPart 13: Administration and General
- Close sectionPart 14: Repeals, Consequential Amendments, Transitional Measures and Commencement
- Schedule 1: Exempt Activities
- Schedule 2: Zero-rated Goods and Services
- Schedule 3: Goods and Services Chargeable at the Reduced Rate
- Close sectionSchedule 4: Agricultural Production Activities and Services
- Schedule 5: Works of Art, Collectors’ Items and Antiques Chargeable
- Schedule 6: Activities Listed in Annex 1 of the VAT Directive
- Schedule 7: Consequential Amendments
- Schedule 8: Repeals and Revocations
- [SCHEDULE 9: Non-application of section 2(4A) to certain provisions of Act
- Explanatory Memorandum
- Close sectionValue Added Tax Act 1972
- 1 Interpretation
- 2 Charge of value added tax
- 3 [Supply] of goods
- 3A Intra-Community acquisition of goods
- 3B Alcohol products
- 4 Special provisions in relation to the [supply] of immovable goods
- 4A Person liable to pay tax in relation to certain supplies of immovable goods
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods
- 5 [Supply] of services
- 5A Special scheme for electronic services
- 6 Exemptions
- 6A Special scheme for investment gold
- 7 Waiver of exemption
- 7A Option to tax lettings of immovable goods
- 7B Transitional measures: Transitional of exemption
- 8 Taxable persons
- 9 Registration
- 10 Amount on which tax is chargeable
- 10A Margin scheme goods
- 10B Special scheme for auctioneers
- 10C Travel agent’s margin scheme
- 11 Rates of tax
- 12 Deduction for tax borne or paid
- 12A Special provisions for tax invoiced by flat-rate farmers
- 12B Special scheme for means of transport supplied by taxable dealers
- 12C Special Scheme for agricultural machinery
- 12D Adjustment of tax deductible in certain circumstances
- 12E Capital goods scheme
- 12F Special scheme for intra-Community refunds of tax
- 13 Remission of tax on goods exported, etc
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons
- 14 Payment based on cash receipts
- 15 Charge of tax on imported goods
- 15A Goods in transit
- 16 Duty to keep records
- 17 Invoices
- 18 Inspection and removal of records
- 19 Tax due and payable
- 19A Accountable person to lodge statement of intra-Community supplies of goods
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services
- 19B Letter of expression of doubt
- 20 Refund of tax
- 21 Interest
- 21A Interest on refunds of tax
- 22 Estimation of tax due for a taxable period
- 22A Generation of estimates and assessments by electronic, photographic or other process
- 23 Assessment of tax due for any period
- 23A Security to be given by certain taxable persons
- 24 Recovery of tax
- 25 Appeals
- 26 Penalties generally
- 27 Fraudulent returns, etc
- 27A Penalty for deliberately or carelessly making incorrect returns, etc
- 28 Assisting in making incorrect returns, etc
- 29 Proceedings in High Court in respect of penalties
- 30 Time limits
- 31 Application of section 512 of the Income Tax Act, 1967
- 32 Regulations
- 33 Officer responsible in case of body of persons
- 34 Relief for stock-in-trade held on the specified day
- 35 Special provisions for adjustment and recovery of consideration
- 36 Special provision for deliveries made prior to the specified day
- 37 Substitution of agent, etc., for person not resident in State
- 38 Extensions of certain Acts
- 39 Consequential adjustments in regard to capital allowances
- 40 Increase of excise duty on betting 41 Repeals 42 Collection of tax
- 43 Care and management of tax
- 44 Short title
- [SCHEDULE 1: Exempt Activities
- [SCHEDULE 2: Zero-Rated Goods and Services
- [SCHEDULE 3: Goods and Services Chargeable at the Reduced Rate
- THIRD SCHEDULE: Goods and services chargeable at the rate specified in section 11(1)(c)
- FOURTH SCHEDULE: Services that, where taxable are taxed where received
- [SCHEDULE 4]1
- SIXTH SCHEDULE: Goods and services chargeable at the rate specified in section 11(1)(d)[13.5%]
- SEVENTH SCHEDULE
- [SCHEDULE 5]1: Works of art, collectors’ items and antiques chargeable at the rate specified in section 11(1)(d) in the circumstances specified in section 11(1AA)
- [SCHEDULE 6]1: Special Scheme for Intra-community Refunds of Tax
- [SCHEDULE 7: ACTIVITIES LISTED IN ANNEX 1 OF COUNCIL DIRECTIVE 2006/112/EC OF 28 NOVEMBER 2006
- Destination Table
- Close sectionValue-Added Tax Regulations 2010
- Close sectionRevenue Code of Practice for Revenue Audit and other Compliance Interventions
- Chapter 1: Introduction
- Chapter 2: Overview of Revenue Compliance Interventions
- Chapter 3: Regularising Tax and Duty Defaults
- Chapter 4: The Revenue Audit
- Chapter 5: Finalisation of a Revenue Compliance Intervention
- Chapter 6: Publication in List of Tax Defaulters
- Chapter 7: Prosecution
- Chapter 8: Tax Avoidance
- Appendices
- Close sectionRevenue’s Service to Practitioners and Business Taxpayers
- 1. Introduction
- 2. Information seeking
- 3. Non-technical or simpler technical queries
- 4. Revenue Technical Service
- 5. Statutory Clearance topics and certain other topics
- 6. How to contact the various services
- 7. What must be included in written submissions to the various services
- 8. General
- APPENDIX A: Contact points for non-technical or simpler technical queries in relation to:
- APPENDIX B: Queries Management Officers
- APPENDIX C: Requirements for limited pre-transaction opinions within the parameters contained in Paragraph 4.5
- APPENDIX D: Matters requiring Statutory Clearance
- APPENDIX E: Other topics referred to in Paragraph 5
- APPENDIX F: Contact Points in the Revenue Legislation Service Divisions in relation to queries on the technical implications of Finance Bill proposals following publication and prior to its enactment.
- Sheriff’s Code of Practice
- Close sectionOther Relevant Acts
- Close sectionProvisional Collection of Taxes Act 1927
- 1 Definitions
- 2 Certain resolutions to have statutory effect
- 3 Application of general taxing enactments
- 4 Duration of statutory effect of resolution
- 4A Effect of dissolution of Dáil Éireann
- 5 Repayment of certain payments and deductions
- 6 Certain payments and deductions deemed to be legal
- 7 Repeal
- 8 Short title
- Close sectionFinance Act 1928
- Close sectionEuropean Communities Act 1972
- Close sectionFinance Act 1968
- Close sectionFinance Act 1975
- Close sectionFinance Act 1983
- Close sectionFinance Act 1986
- Close sectionFinance Act 1989
- Close sectionFinance Act 1995
- Close sectionFinance Act 1997
- Close sectionFinance Act 2002
- Close sectionInterpretation Act 2005
- Close sectionFinance (Tax Appeals) Act 2015
- Part 1: PRELIMINARY AND GENERAL
- Part 2: TAX APPEALS COMMISSION
- Part 3: TRANSITIONAL PROVISIONS
- Part 4: APPEALS TO APPEALS COMMISSIONERS – INSERTION OF PART 40A IN ACT OF 1997
- Part 5: CONSEQUENTIAL AMENDMENTS TO ACT OF 1997 : AND CERTAIN OTHER ENACTMENTS
- SCHEDULE 1: DECLARATION TO BE MADE BY APPEAL COMMISSIONER
- SCHEDULE 2: ENACTMENTS (OTHER THAN ACT OF 1997) RELATING TO TAX AND DUTIES: CONSEQUENTIAL AMENDMENTS
- Close sectionFinance Act 2016
- Close sectionFinance Act 2017
- Close sectionWithdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019
- Close sectionProvisional Collection of Taxes Act 1927
- Close sectionRegulations and Orders
- Value Added Tax (Specified Day) Order 1972
- Value Added Tax (Appointed Day) Order 1972
- Prices And Charges (Tax-inclusive Statements) Order 1973
- Value Added Tax (Refund Of Tax) (No 6) Order 1973
- Value Added Tax (Refund of Tax) (No 7) Order 1974
- Value Added Tax (Refund Of Tax) (No 9) Order 1979
- Value Added Tax (Refund Of Tax) : (Revocation) Order 1979
- Value Added Tax (Refund Of Tax) (No 11) Order 1980
- Value Added Tax (Refund Of Tax) (No 12) Order 1980
- Value Added Tax (Refund Of Tax) (No 14) Order 1980
- Value Added Tax (Refund Of Tax) (No 15) Order 1981
- Value Added Tax (Refund Of Tax) (No 16) Order 1983
- Value Added Tax (Refund Of Tax) (No 19) Order 1986
- Value Added Tax (Refund Of Tax) (No 21) Order 1987
- Value Added Tax (Refund Of Tax) (No 22) Order 1988
- Value-added Tax (Refund of Tax) : (Revocation) Order 1989
- Value Added Tax (Refund Of Tax) (No 23) Order 1992
- European Communities (Value Added Tax) Regulations 1993
- Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994
- European Communities (Value Added Tax) : Regulations 1994
- Value Added Tax (Refund Of Tax) (No 27) Order 1995
- Value Added Tax (Refund Of Tax) (No 29) Order 1996
- European Communities (Value-added Tax) Regulations 1999
- Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions And Appointed Day) Order 2000
- Value-Added Tax (Agricultural Intervention Agency) Order 2001
- Close sectionTaxes (Offset of Repayments) Regulations 2002
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2004
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2005
- European Communities (Mutual Assistance in the Field of Direct Taxation, Certain Excise Duties and Taxation of Insurance Premiums) : Regulations 2005
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment)(No 2) Regulations 2005
- European Communities (Intrastat) (Amendment) Regulations 2005
- European Communities (Value-added Tax) Regulations 2006
- Taxes (Electronic Transmission of Vat Eservices Returns and Vies Statements) (Specified Provisions and Appointed Day) Order 2008
- Close sectionTax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008
- 1 Citation and commencement
- 2 Interpretation and general
- 3 Persons required to make returns and payments by electronic means from 1 January 2009
- 4 Persons required to make returns and payments by electronic means from 1 January 2010
- 5 Repayment of tax by electronic means
- 6 Exclusion of certain specified persons
- 7 Right of appeal to the Appeal Commissioners
- 8 Provisions to amend exclusions
- 9 Time at which payments and repayments made by electronic means are taken to be made
- 10 Presumptions
- Close sectionEuropean Communities (Tax Exemption for Certain Non-commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) : Regulations 2009
- Close sectionEuropean Union (Value-Added Tax) : Regulations 2010
- Close sectionMandatory Disclosure of Certain Transactions Regulations 2011
- Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card) (Notification by Telephone) Regulations 2011 [Revoked]1
- European Communities (Intrastat) : Regulations 2011
- Close sectionEuropean Union (Mutual Assistance for Recovery of Claims relating to Taxes, Duties and Other Measures) Regulations 2011
- 1 Citation
- 2 Commencement
- 3 Interpretation
- 4 Organisation
- 5 Claims to which Regulations apply
- 6 Requested authority
- 7 Requests for information
- 8 Exchange of information without prior request
- 9 Presence in administrative offices and participation in administrative enquiries
- 10 Recovery of claims
- 11 Interest
- 12 Application of rules
- 13 Stay on proceedings
- 14 Amendment of claims
- 15 Remittance of claims
- 16 Application of Council Directive to certain Irish tax, etc due
- 17 Delegation of powers and functions
- 18 Revocation
- Close sectionTax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012
- 1 Citation and commencement
- 2 Interpretation and general
- 3 Persons in receipt of certain income or claiming certain reliefs required to make returns and payments by electronic means
- 4 Persons registered for VAT required to make returns and payments by electronic means
- 5 Exclusion of certain specified persons
- 6 Right of appeal to Appeal Commissioners
- 7 Provision to amend exclusions
- 8 Time at which payments made by electronic means are taken to be made
- 9 Presumptions
- SCHEDULE 1: PROVISIONS OF THE PRINCIPAL ACT WHICH RELATE TO CERTAIN INCOME, PROFITS OR GAINS IN A SPECIFIED RETURN FOR THE PURPOSES OF REGULATION 3
- SCHEDULE 2: CERTAIN DEDUCTIONS OR RELIEFS WHICH MAY BE CLAIMED IN A SPECIFIED RETURN FOR THE PURPOSES OF REGULATION 3
- Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012
- Value-added Tax (Refund of Tax)(Touring Coaches) Order 2012
- Close sectionEuropean Communities (Exemption from Value-added Tax on the Permanent Importation of Certain Goods) Regulations 2012
- 1 Citation and construction
- 2 Interpretation
- 3 Personal property of natural persons transferring their normal place of residence to Community
- 4 Goods imported on occasion of marriage
- 5 Personal property acquired by inheritance
- 6 School outfits, educational materials and related household effects
- 7 […]1
- 8 Capital goods and other equipment imported on transfer of activities
- 9 Therapeutic substances, medicines, laboratory animals and biological or chemical substances
- 10 Goods for charitable or philanthropic organisations
- 11 Articles for the benefit of persons with disabilities
- 12 Goods imported for benefit of disaster victims
- 13 Importation of goods in context of certain aspects of international relations
- 14 Samples of negligible value
- 15 Printed matter and advertising material
- 16 Goods used or consumed at trade fair or similar event
- 17 Goods imported for examination, analysis or test purposes
- 18 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
- 19 Tourist information literature
- 20 Miscellaneous documents and articles
- 21 Ancillary materials for stowage and protection of goods during their transport, and litter, fodder and feedstuff for animals during their transport
- 22 Fuels and lubricants present in land motor vehicles and special containers
- 23 Goods for construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims, coffins, funerary urns and ornamental funerary articles
- 24 Saving for privileges, immunities and exemptions
- 25 Saving for requirement of payment of tax on goods chargeable to tax on importation
- 26 Non-application of certain provisions
- 27 Offence
- 28 Revocation
- SCHEDULE: Visual and auditory materials of an educational, scientific or cultural character
- European Union (Value-Added Tax) : Regulations 2012
- European Union (Value-Added Tax) (No 2) Regulations 2012
- Value-Added Tax (Amendment) Regulations 2012
- Close sectionMutual Assistance In Tax Matters Order 2013
- Value-added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013
- European Union (Value-Added Tax) : Regulations 2013
- European Union (Value-Added Tax) Regulations 2014
- Mandatory Disclosure of Certain Transactions (Amendment) Regulations 2015
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2015
- Tax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2018
- Close sectionRevenue Material
- Automated Entry Processing for Imports/exports (SP-VAT/2/91) [+5 years]
- Abolition of Duty-free Sales to Travellers on Intra-community Journeys (SP-VAT/1/99) [+5 years]
- Advertising Services: June 2010 [+5 years]
- Close sectionAlcohol Products: October 2017 [T&DM]
- Close sectionAuctioneering: November 2014 [+5 years]
- 4.2 Auction Scheme goods
- 4.4 Taxable amount
- 4.5 VAT rates
- 4.6 Time of supply
- 4.7 Invoices
- 4.8 Supply of goods to other EU Member States
- 4.9 Onward supply of Auction Scheme Goods
- 4.10 Droit de Suite
- 5.1 Live cattle, sheep, goats, pigs and deer
- 5.2 Unregistered Farmers
- 5.3 Registered farmers
- 5.4 Foreign buyers
- 5.5 Vegetables, fruit, eggs and dead poultry
- 5.6 Fish
- 5.7 Live Poultry and Live Ostriches
- 5.8 Flowers
- 5.9 Taxable consideration
- 6.1 Horses imported for sale by auction
- 6.2 Horses sold by Approved Auctioneers to foreign (non-established) Purchasers
- Close sectionBad Debts Relief: March 2019 [T&DM]
- Introduction
- 1. What debts are covered by the relief
- 2. What are 'reasonable steps'
- 3. What does written off as a bad debt in the Financial Accounts mean
- 4. Obligations in relation to record keeping
- 5. Unpaid debts from connected persons
- 6. Credit notes
- 7. How to make a claim
- 8. How to calculate bad debt relief
- 9. What if a customer pays everything but the VAT
- 10. Accounting for VAT on the recovery of a bad debt that has been written off
- 11. Property transactions
- 12. Bad debts determined after a transfer of business
- 13. Insured debts
- 14. Third party payments, payments in kind and mutual debts
- 15. Factored and invoice-discounted debts
- 16. Reservation of title
- 17. Hire purchase
- 18. Appendix 1
- Close sectionBarristers: October 2017 [T&DM]
- Building and Associated Services: August 2007 [+5 years]
- Close sectionCanteen Services: December 2018 [T&DM]
- Close sectionCash Registers: September 2018 [T&DM]
- Close sectionCharities: May 2017 [T&DM]
- Close sectionCharitable Donations via SMS: March 2018 [T&DM]
- Close sectionCharities – VAT Compensation Scheme Guidelines: December 2018 [T&DM]
- Close sectionClaims and Payments: May 2000 [+5 years]
- Close sectionConferences: April 2018 [T&DM]
- Close sectionConstruction Contractors
- Close sectionDances: December 2012 [+5 years]
- Close sectionDeposits: September 2008 [+5 years]
- Close sectionDistance Sales: May 2017 [T&DM]
- Introduction
- 1. What are distance sales?
- 2. Distance sales to this State
- 3. Distance sales from this State
- 4. Goods excluded from the distance selling arrangements
- 5. Thresholds
- 6. Obligations of traders
- 7. Intrastat - distance sales from this State
- 8. Intrastat - distance sales to this State
- 9. Internet sales
- Close sectioneServices
- Close sectionEducation
- Close sectione-Gaming Services: December 2018 [T&DM]
- Close sectionElectricity – Integrated Single Electricity Market (iSEM); March 2019 [T&DM]
- 1. Introduction
- 2. Background
- 3. Supplies of services by SEMO to market participants
- 4. Supplies of electricity under the Trading & Settlement Code
- 5. Supplies of capacity
- 6. Electricity supplied outside the pool
- 7. Currency gains and losses
- 8. Interest
- 9. Retention of Records
- 10. Supplies received by SEMO
- Appendix 1 – VAT treatment under the SEM Background
- Close sectionEmergency Accommodation & Ancillary Services: April 2019 [T&DM]
- Close sectionEmployment Agencies: December 2018 [T&DM]
- Close sectionEU
- Close sectionExpression of Doubt: May 2017 [T&DM]
- Introduction
- 1. Letter of expression of doubt
- 2. Details included in the letter of expression of doubt
- 3. Time limit for submission of a letter of expression of doubt
- 4. Details included in the VAT return when an expression of doubt is lodged
- 5. What is the position regarding the issue of a VAT invoice
- 6. What is the position regarding recurring transactions
- 7. Circumstances when a letter of expression of doubt is not accepted as genuine
- 8. Appeal
- 9. Interest
- 10. Persons not registered for VAT
- 11. Document and record keeping
- Close sectionFactoring: November 2013 [+5 years]
- Close sectionFarming
- Close sectionAgricultural Services: September 2017 [T&DM]
- Close sectionFarm Relief Services: December 2017 [T&DM]
- Close sectionFarmers & Intra EU Transactions: May 2017 [T&DM]
- 1. Introduction
- 2. Definition of a flat rate farmer for VAT purposes
- 3. Obligation to register
- 4. Option to register
- 5. Flat-rate farmers and the flat-rate addition
- 6. Sales of agricultural produce by flat-rate farmers to persons who are registered for VAT in other Member States
- 7. Distance sales
- 8. Refunds on farm building work, etc.
- 9. Livestock brought into the State from another Member State
- 10. Livestock sent from the State temporarily to another Member State
- 11. New means of transport
- Appendix 1
- Appendix 2
- Close sectionHorticultural Retailers: May 2017 [T&DM]
- Close sectionLive Horses, Greyhounds, Insemination services and hire of Horses: March 2019 [T&DM]
- Close sectionMilk Bought from Creameries: December 2017 [T&DM]
- Close sectionFinance Acts
- Close sectionFinance Act 2012 Value-Added Tax Notes for Guidance
- 84. Interpretation (Part 3)
- 85. Ministerial Orders
- 86. Supplies of construction services between connected persons – Reverse Charge
- 87. Amendment of section 46 of the VAT Consolidation Act (rates of tax)
- 88. Amendment of section 66 of the VAT Consolidation Act (issue of invoices and other documents)
- 89. Amendment of section 84 of the VAT Consolidation Act (duty to keep records)
- 90. Amendment of section 95 of the VAT Consolidation Act (transitional measures for supplies of immovable goods)
- 91. Amendment of section 111 of the VAT Consolidation Act (assessment of tax due)
- 92. Insertion of new section 114A into the VAT Consolidation Act (interest payable in certain circumstances)
- 93. Amendment of section 115 of the VAT Consolidation Act (penalties generally)
- 94. Amendment of Schedule 2 to the VAT Consolidation Act
- 95. Amendment of Schedule 3 to the VAT Consolidation Act
- Close sectionFinance Act 2013 Value-Added Tax Notes for Guidance
- 67. Interpretation (Part 3)
- 68. Receivers and liquidators
- 69. Amendment of section 43 of the VAT Consolidation Act (vouchers, etc.)
- 70. Amendment of section 59 of the VAT Consolidation Act (deduction for tax borne or paid)
- 71. Amendment of section 64 of the VAT Consolidation Act (capital goods scheme)
- 72. Amendment of section 80 of the VAT Consolidation Act (tax due on moneys received basis)
- 73. Amendment of section 86 of the VAT Consolidation Act (special provisions for tax invoiced by flat-rate farmers)
- 74. Amendment of section 120 of the VAT Consolidation Act (regulations)
- 75. Amendment of Schedule 1 and of Schedule 3 to the VAT Consolidation Act
- Close sectionFinance (No.2) Act 2013 Value-Added Tax Notes for Guidance
- 57. Interpretation (Part 3)
- 58. Amendment of section 46 of the VAT Consolidation Act (rates of tax)
- 59. Amendment of section 59 of the VAT Consolidation Act (deduction for tax borne or paid)
- 60. Insertion of a new section 62A into the VAT Consolidation Act (adjustment of tax deductible in relation to unpaid consideration)
- 61. Amendment of section 120 of the VAT Consolidation Act (regulations)
- 62. Amendment of section 64 of the VAT Consolidation Act (capital goods scheme)
- 63. Amendment of section 80 of the VAT Consolidation Act (tax due on moneys received basis)
- 64. Amendment of section 86 of the VAT Consolidation Act (special provisions for tax invoiced by flat-rate farmers)
- 65. Insertion of a new section 108A into the VAT Consolidation Act (notice of requirement to furnish certain information, etc.) and Amendment of section 115 of the VAT Consolidation Act (penalties generally)
- 66. Tax treatment of horses and greyhounds
- 67. Amendment of Schedule 1 to the VAT Consolidation Act (Exempt Activities)
- Close sectionFinance Act 2014 Value-Added Tax Notes for Guidance
- 65. Interpretation (Part 3)
- 66. Amendment of section 84 of the VAT Consolidation Act (duty to keep records)
- 67. Amendment of section 86 of the VAT Consolidation Act (special provisions for tax invoiced by flat-rate farmers)
- 68. Insertion of a new section 108B into the VAT Consolidation Act (notice of requirement to issue a document)
- 69. Insertion of a new section, section 108C, into the VAT Consolidation Act (joint and several liability for tax)
- 70. Amendment of section 111 of the VAT Consolidation Act (assessment of tax due)
- 71. Amendment of Schedule 1 (exempt activities), Schedule 2 (zero-rated goods and services) and Schedule 3 (goods and services chargeable at the reduced rate), to the VAT Consolidation Act.
- Close sectionFinance Act 2015 Value-Added Tax Notes for Guidance
- 51. Interpretation (Part 3)
- 52. Supplies of gas, electricity, gas certificates and electricity certificates – reverse charge
- 53. Adjustments to returns
- 54. Exempted education activities
- 55. Amendment of section 64 of the VAT Consolidation Act (capital goods scheme)
- 56. Amendment of section 65 of the VAT Consolidation Act (registration)
- 57. Amendment of section 87 of the VAT Consolidation Act (margin scheme – taxable dealers)
- 58. Cancellation of a registration number – special provisions for notification and publication
- 59. Amendment of section 110 of the VAT Consolidation Act (estimation of tax due)
- 60. Amendment of Schedule 1 to the VAT Consolidation Act (exempt activities)
- Close sectionFinance Act 2016 Value-Added Tax Notes for Guidance
- Close sectionFinance Act 2017 Value-Added Tax Notes for Guidance
- Close sectionFinance Act 2018 Value-Added Tax Notes for Guidance
- Close sectionFinance Act 2012 Value-Added Tax Notes for Guidance
- Close sectionFilm & TV Production: October 2017 [T&DM]
- Close sectionFinancial Services
- Close sectionDebt Factoring and Invoice Discounting: May 2018 [T&DM]
- Close sectionFunds Industry – VAT Deductibility: April 2018 [T&DM]
- Close sectionHire Purchase Transactions: May 2017 [T&DM]
- 1. Introduction
- 2. Summary of New Provisions
- 3. Invoices
- 4. Taxable amount
- 5. Transfer of ownership at the end of the hire purchase agreement
- 6. Payments of instalments by the customer
- 7. Entitlement to deductibility
- 8. Cases where a customer defaults on repayments
- 9. Bad debt relief for a supply, other than a supply under hire purchase
- 10. Bad debt relief for a supply made under a hire purchase agreement
- 11. Early Determinations
- 12. Sale of repossessed goods
- 13. Hire Purchase transactions in respect of second-hand means of transport:
- 14. EU Intra-Community acquisitions
- Close sectionLife Insurance Companies – VAT Deductibility: April 2018 [T&DM]
- Management of Self-Directed Life Assurance Bonds: August 2018 [T&DM]
- Close sectionManagement of Special Investment Funds: August 2018 [T&DM]
- Close sectionPayment Services: November 2017 [T&DM]
- 1. Introduction
- 2. Legislative Basis
- 3. Guiding Principles
- 4. Status of the Supplier
- 5. Means by which the Service is Supplied
- 6. Physical or Technical Services
- 7. Charges for Using Certain Payment Methods
- 8. Composite and Multiple Supplies
- 9. Evolving Nature of Services
- Example 1 – Standard Banking Services
- Example 2 – Information Messaging Services
- Example 3 – Merchant Acquiring Services
- Example 4 – Financial Infrastructure Services
- Close sectionPersonal Contract Plans: December 2018 [T&DM]
- Close sectionPortfolio Management Services: October 2017 [T&DM]
- Close sectionStock Exchange Fees: January 2019 [T&DM]
- 1. Trading and regulation fees
- 2. Initial listing fees and annual listing fees
- 3. Formal notice fee
- 4. Registered sponsor fee
- 5. Enterprise security market (ESM) advisor fee
- 6. Legal entity identifier (LEI) fees
- 7. Debt announcement fees
- 8. Information products fees
- 9. ISEQ® index licensing agreement
- Close sectionFood and Drink
- Close sectionFootwear: May 2017 [T&DM]
- Close sectionFourth Schedule Services: April 2010 [+5 years]
- Close sectionForeign Suppliers: November 2014 [+5 years]
- Foreign VAT Returns – EVR: December 2013 [+5 years]
- Close sectionGarden Sheds & similar pre-fabricated Structures: May 2017 [T&DM]
- Close sectionGas & Electricity, Gas and Electricity Certificates – VAT Reverse Charge: June 2018 [T&DM]
- 1. Introduction
- 2. Who is impacted?
- 3. Scope of the reverse charge for gas and electricity
- 4. How the reverse charge works
- 5. Invoicing
- 6. Information required on the reverse charge invoice
- 7. Deductibility
- 8. Supplies of gas, electricity, or a gas or electricity certificate by persons not registered for VAT
- 9. Transactions taking place through the Single Electricity Market ("SEM")
- Close sectionGifts & Promotional Goods: March 2019 [T&DM]
- Close sectionGolf: January 2010 [T&DM]
- Close sectionVAT and Financial Services
- Chapter 1: Financial Services
- Chapter 2: Dealing in Shares
- Chapter 3: Commodities, Futures, Options & Swaps
- Chapter 4: Banking Services
- Chapter 5: Credit Transactions
- Chapter 6: Outsourcing of Services
- Chapter 7: Funds Management
- Chapter 8: Pension Funds
- Chapter 9: Insurance Services
- Chapter 10: International Financial Services Centre (IFSC)
- Chapter 11: Property Transactions
- Chapter 12: VAT Group Registration
- Appendix I: Value Added Tax Act, 1972 First Schedule
- Appendix II: Sixth VAT Directive Article 13
- Close sectionHire or Leasing of Means of Transport: February 2018 [T&DM]
- Close sectionHistoric Houses and Gardens — Admission Fees: March 2019 [T&DM]
- Close sectionHotel & Holiday Accommodation: May 2017 [T&DM]
- Close sectionIdentity Cards: February 2019 [T&DM]
- Invoicing – New Rules from 1 January 2013 [+5 years]
- Close sectionInvoicing: September 2013 [+5 years]
- Close sectionLaw Searchers/Law Agents: May 2017 [T&DM]
- Close sectionLinen – Hire & Laundry: June 2018 [T&DM]
- Close sectionLiquidators & Receivers: June 2009 [+5 years]
- Close sectionMedical
- Close sectionMixed Supplies of Goods and Services: March 2019 [T&DM]
- Moneys received basis of Accounting: November 2015 [+5 years]
- Close sectionMini One Stop Shop (MOSS): March 2015 [+5 years]
- 1.1 What are the new place of supply rules?
- 1.2 What is the Mini One Stop Shop (MOSS)?
- 1.3 How does the MOSS work?
- 1.4 Who can use the MOSS scheme?
- 1.5 What about the current VAT on electronic services (VOES) scheme?
- 1.6 What kind of supplies can MOSS be used for?
- 1.7 When does the MOSS come into operation?
- 1.8 Is the scheme optional or mandatory?
- 1.9 I am registered for distance sales of goods in several Member States. Can I use MOSS?
- 1.10 Can a business established in Ireland whose turnover is below the VAT registration threshold use MOSS?
- 2.1 What is meant by a taxable person?
- 2.2 What is meant by a non-taxable person?
- 3.1 What legislation deals with MOSS?
- 4.1 The non-Union Scheme
- 4.2 The Union scheme
- 6.1 Where can I register for MOSS?
- 6.2 What is meant by the Member State of identification?
- 6.3 What is meant by the Member State of consumption?
- 6.4 Can I register for MOSS in more than one Member State?
- 6.5 Can I change my Member State of identification?
- 6.6 Can I opt out of MOSS?
- 6.7 When can I register for MOSS in Ireland?
- 6.8 How can I register for MOSS in Ireland?
- 6.9 Can a VAT group use MOSS?
- 6.10 Can I make amendments to registration information?
- 6.11 Can my agent register me for MOSS?
- 6.12 Can I apply for subcerts for MOSS?
- 7.1 What period does the MOSS VAT return cover?
- 7.2 How and when should the MOSS VAT return be submitted?
- 7.3 Can I upload an electronic file to MOSS?
- 7.4 What information should be included on the MOSS VAT return?
- 7.5 How do I know what VAT rate to use?
- 7.6 Can I deduct input VAT in the MOSS VAT return?
- 7.7 I am registered for MOSS in Ireland. Can I use MOSS for supplies to customers in Ireland?
- 7.8 What currency should I use for the MOSS VAT return?
- 7.9 Can I make amendments to a MOSS VAT return?
- 7.10 How are credit notes dealt with?
- 7.11 What happens if I submit my MOSS VAT return late or I fail to submit the return?
- 7.12 Are there penalties/charges for the late submission, or non-submission of a MOSS VAT return?
- 7.13 Where can I find further information in relation to MOSS VAT returns?
- 8.1 How and when should the MOSS VAT payment be submitted?
- 8.2 How are bank charges treated?
- 8.3 How are currency fluctuations dealt with?
- 8.4 What happens if I make a late payment, partial payment or no payment?
- 8.5 What happens if I overpay VAT?
- 8.6 Are there penalties/charges for non-payment of VAT through MOSS?
- 8.7 Where can I find further information in relation to VAT MOSS payments?
- 9.1 What records am I required to keep for MOSS?
- 9.2 How long must I retain my records relating to MOSS?
- 10.1 Who can request my MOSS records?
- 10.2 What is the procedure if the Member State of consumption wants to examine my records?
- 10.3 How should the records be provided?
- 10.4 How is this data to be transmitted?
- 10.5 What if the tax administration of the Member State of consumption is not satisfied with the records produced?
- 10.6 How would an audit be dealt with?
- 10.7 What issues are likely to be examined during an audit?
- Close sectionMotor Vehicles
- Close sectionQualifying Passenger Motor Vehicles: July 2018 [T&DM]
- 1. Introduction
- 2. What is a qualifying passenger motor vehicle?
- 3. What is business use?
- 4. How much VAT can be deducted?
- 5. What happens if a car which had qualified for deductibility is disposed of within 2 years?
- 6. What happens if a car does not meet the business use criteria subsequent to purchase?
- 7. Is VAT chargeable on the sale of a car which has qualified for this partial VAT deductibility provision?
- Close sectionRecover of VAT on Motor Vehicles: July 2018 [T&DM]
- Close sectionVAT and VRT on Transactions involving Motor Vehicles: July 2018 [T&DM]
- 1. Introduction
- 2. What this guidance contains
- 3. Vehicles bought or sold by an authorised motor dealer
- 4. New Motor Vehicles bought and sold by an authorised motor dealer
- 5. Second-hand motor vehicles bought and sold by an authorised motor dealer
- 6. Vehicles purchased as stock-in-trade from foreign sellers by an authorised motor dealer
- 7. Registration of vehicles by dealers/distributors in their own names
- 8. Purchase of a New Means of Transport by a VAT-registered trader from a person in another country
- 9. Vehicles imported into the EU as a result of purchase by an Irish VAT-registered trader
- 10. Vehicles purchased from foreign sellers by private individuals
- 11. Motor vehicles supplied by private individuals
- 12. Motor vehicles supplied by dealers without TAN numbers
- 13. Motor vehicles supplied by traders who are not motor dealers
- 14. Useful Terms and Definitions
- Close sectionQualifying Passenger Motor Vehicles: July 2018 [T&DM]
- Close sectionOpticians: December 2018 [T&DM]
- Introduction
- 1. Eye testing fees
- 2. Supplies of corrective spectacles and contact lenses
- 3. Repeat or replacement contact lenses
- 4. Repair services
- 5. Ancillary items and accessories
- 6. What VAT can be reclaimed?
- 7. Intra-Community acquisition / import of optometric or other equipment used for eye-testing
- Close sectionPersonal Insolvency Practitioners: November 2017 [T&DM]
- Close sectionPensions
- Personal Relief from Customs Duty & VAT [T&DM]
- Close sectionPharmacists Scheme: December 2018 [T&DM]
- Close sectionPhotography: May 2017 [T&DM]
- Introduction
- 1 Photographic goods and services classified at the reduced rate
- 2 Photographic goods and services classified at the standard rate
- 3 Photographic goods and services classified at the zero rate
- 4 Digitized products supplied on disc or electronically
- 5 Works of art
- 6 Event, press, PR and sports photography
- 7 Wedding and Portrait photography
- 8 Royalties
- Close sectionPlace of Supply for Services
- Supply of Services: September 2013 [+5 years]
- Treatment of the Right of Admission to Cultural, Artistic, Sporting, Scientific, Educational, Entertainment, or Similar Events, and Services Ancillary to the Admission: November 2013 [+5 years]
- Telecommunications, Broadcasting and Electronic Services (B2C): December 2014 [+5 years]
- Mini-One-Stop-Shop: December 2014 [+5 years]
- Plant & Machinery: January 2010 [+5 years]
- Close sectionPrinting & Printed Matter: March 2019 [T&DM]
- Introduction
- 1. Printing
- 2. Printed matter liable at the zero rate
- 3. Printed matter liable at the second reduced rate
- 4. Printed matter liable at the reduced rate
- 5. Printed matter liable at the standard rate
- 6. Goods sold together
- 7. Acquisitions from other Member States of the EU and imports
- Appendix 1
- Close sectionProperty
- Building and Associated Services – 2007 [+5 years]
- Close sectionCapital Goods Scheme: March 2019 [T&DM]
- 1 Introduction
- 2 The Capital Goods Scheme (CGS)
- 3 CGS and development by the tenant
- 4 VAT-life of a capital good and CGS intervals
- 5 Big swing in taxable use
- 6 Capital Goods Scheme (CGS) - other adjustments
- 7 Capital Goods Scheme (CGS) - Transfer of Business Relief
- 8 CGS – The Big Swing for Transitional Properties
- 9 Capital Goods Scheme (CGS) - exporters
- Close sectionMortgagee in Possession & Asset Receivers: December 2017 [T&DM]
- Close sectionNon-Business Use: June 2018 [T&DM]
- 1. What happens where there is a diversion of "business use" property to non-business use
- 2. How is the diversion to non-business use treated while a property is 'new'
- 3. How is the diversion to non-business use treated while a property is not 'new'
- 4. What happens when a property is acquired or developed for both business and non-business purposes
- 5. What is the treatment of a property that is acquired for both taxable and non-taxable supplies prior to 1 January 2011 and that is brought into the business by the owner deducting all of the VAT in relation to the acquisition or development of the property
- Close sectionRenting Out Residential Property: December 2017 [T&DM]
- Close sectionSummary and Checklist – New Rules: May 2008 [+5 years]
- VAT Multiplier: October 2008 [+5 years]
- Close sectionQ & A VAT on Property Rules: December 2008 [+5 years]
- VAT on Services – Foreign Property: December 2008 [+5 years]
- Close sectionVAT on Property Guide: September 2011 [+5 years]
- Close sectionServices Connected with Immovable Property: March 2019 [T&DM]
- Introduction
- 1 Place of supply rule
- 2 What does immovable property mean?
- 3 When is a service connected to immovable property?
- 4 Specific services as specified in EU VAT Regulations
- 5 Supply of equipment as provided by Regulations
- 6 What VAT rate applies?
- 7 Construction and related services
- Appendix 1 - Examples
- Close sectionWaiver of Exemption – Transitional Measures: June 2018 [T&DM]
- 1. What was the position prior to 1 July 2008?
- 2. What changes occur from 1 July 2008 in the waiver system? Section 96
- 3. Are there any further restrictions on existing waivers of exemption? Section 96(8)
- 4. What will be the position as regards the landlord's other properties (those where the tenant is not connected with the landlord) that are subject to the waiver of exemption?
- 5. What is the position if the connected tenant is entitled to deduct at least 90% of the VAT chargeable on the rent?
- 6. Are there other exceptions to the cancellation of a waiver where the landlord and tenant are connected?
- 7. What is the permitted minimum rent that must be payable? Section 96(9) and (10)
- 8. Provisions relating to waivers and VAT groups. Section 96(11)
- 9. How does the Capital Goods Scheme (CGS) operate in relation to properties that are subject to a waiver of exemption? Section 96(7)
- 10. Automatic cancellation of a waiver of exemption. Section 96(12)[2]
- 11. Pre-waiver deductibility
- Close sectionProtect Your Business from VAT Fraud: November 2018 [T&DM]
- Close sectionPublic Bodies & Other Bodies Governed by Public Law: March 2019 [T&DM]
- Close sectionPublic Bodies, etc… – Procurement of Goods: May 2017 [T&DM]
- Introduction
- 1. Circumstances where a public body is obliged to register for VAT
- 2. Receipt of services from outside the State
- 3. Intra-community acquisitions of goods
- 4. Importation of goods
- 5. Accounting for VAT
- 6. Rate of VAT
- 7. Rate of exchange
- 8. Entitlement to recover VAT
- 9. VAT number
- 10. Intrastat
- Rate Change – 2012 [+5 years]
- Close sectionRate Change – 9% Rate on Certain Goods and Services with Effect from 1 July 2011 [+5 years]
- Close sectionRate Change – Budget 2010: December 2009 [+5 years]
- Close sectionRate Change: December 2018 [T&DM]
- Repayments to Unregistered Persons: August 2014 [+5 years]
- Close sectionRequirement to Furnish Certain Information(s108A): July 2018 [T&DM]
- 1. Introduction
- 2. VAT Invoices - Revenue expectations
- 3. Purpose of issuing a Notice under s.108A
- 4. Use of the Provision
- 5. Penalty Provisions
- 6. The legislation
- 7. Information that may be required by service of notice
- 8. The period for which the notice has effect
- 9. The procedure for the issue of a notice
- 10. The procedure for acceptance of the information required
- Appendix A
- Appendix B
- Appendix C
- Retail Export Scheme: March 2019 [T&DM]
- Close sectionRetailers Schemes: May 2017 [T&DM]
- Retention of Tax Records in Electronic Format: January 2012 (Iris Oifigiúil) [+5 years]
- Close sectionRevenue Legislative Services’ Guide to interpreting legislation
- 1. Legislative interpretation
- 2. Purpose of this guide
- 3. Suggested practical approach to interpreting legislation in general
- 4. Suggested practical approach to interpreting legislation at the case level
- Close sectionPart 1: Interpreting legislation
- Close sectionPart 2: Interpreting case law
- Part 3: RLS’ Interpreting procedure
- Close sectionPart 4: Interpretation file
- Part 5: Dealing with EU law claims
- Close sectionROS
- Close sectionScrap Metal: May 2017 [T&DM]
- Close sectionSecond-Hand Goods (Margin Scheme): May 2017 [T&DM]
- 1. Introduction
- 2. Margin scheme
- 3. Margin Scheme Invoice
- 4. Who are accountable dealers?
- 5. What are margin scheme goods?
- 6. The sources of margin scheme goods
- 7. How the margin scheme operates
- 8. Rates
- 9. Deductibility
- 10. Invoices
- 11. Goods bought from other Member States of the EU
- 12. Sales of goods to other Member States of the EU
- 13. Normal VAT rules
- 14. Simplified arrangements for low-value goods (Globalisation)
- 15. Records
- Appendix I
- Appendix II
- Appendix III
- Appendix IV
- Appendix V
- Close sectionSection 56 – Zero rating: December 2018 [T&DM]
- Close sectionService Charge (Hotels & Restaurants): January 2010 [T&DM]
- Close sectionSolicitors: April 2018 [T&DM]
- Close sectionSports Facilities: December 2018 [T&DM]
- Introduction
- 1. Provision of sporting facilities
- 2. What are facilities for taking part in sporting or physical education activities?
- 3. What are services “closely related” to the provision of such facilities?
- 4. Determination under Section 18 of the VAT Consolidation Act 2010 (VATCA).
- 5. Promotion of and Admissions to Sporting Events
- Close sectionStaff Secondments: March 2019 [T&DM]
- Telecommunications, Broadcasting and Electronic Services [T&DM]
- Close sectionTelecommunications: Information Leaflet No 7/98 November 1998 [+5 years]
- Close sectionTheatrical and Musical Events: December 2008 [+5 years]
- Close sectionTransfer of Business: July 2018 [T&DM]
- Close sectionTransport: October 2008 [+5 years]
- Close sectionTravel Agent’s Margin Scheme: May 2017 [T&DM]
- Close sectionUnpaid Consideration – adjustment of deductible VAT: July 2018 [T&DM]
- 1. Introduction
- 2. Possible reasonable grounds for non-adjustment
- 3. Bad debt adjustment
- 4. Making the adjustment/re-adjustment
- 5. Circumstances where an adjustment is made and consideration is subsequently paid
- 6. Reduced frequency filers
- 7. Action to be taken by Revenue Branches
- Summary
- Appendix A
- Appendix B
- Close sectionVAT Registrations
- Close sectionCancellation of VAT registrations: March 2019 [T&DM]
- Close sectionMandatory e-Filing of New Registrations: May 2018 [T&DM]
- Close sectionStudent Union registrations: December 2017 [T&DM]
- Close sectionTrade Protection Associations: November 2018 [T&DM]
- Special Provisions for notification of cancellation & S108D: November 2018 [T&DM]
- Veterinary Services: June 2010 [+5 years]
- Close sectionVouchers – Single & Multi-Purpose: December 2018 [T&DM]
- 1. Introduction
- 2. What is a voucher under the new rules?
- 3. What are not considered to be vouchers under the new rules?
- 4. What types of vouchers exist under the new rules?
- 5. What is a single-purpose voucher (SPV)?
- 6. What is a multi-purpose voucher (MPV)?
- 7. What is the VAT treatment of discounted vouchers under the new rules?
- Close sectionVouchers – other than SPV/MPV: March 2019 [T&DM]
- Close sectionEuropean Union Legislation
- Close section77/388/EEC: Sixth Council Directive of 17 May 1977
- TITLE I: Introductory provisions
- TITLE II : Scope
- TITLE III: Territorial application
- TITLE IV: Taxable persons
- TITLE V: Taxable transactions
- TITLE VI: Place of taxable transactions
- TITLE VII : Chargeable event and chargeability of tax
- TITLE VIII: Taxable amount
- TITLE IX: Rates
- TITLE X: Exemptions
- TITLE XI: Deductions
- TITLE XII: Persons liable for payment for tax
- TITLE XIII: Obligations of persons liable for payment
- TITLE XIV: Special schemes
- TITLE XV: Simplification procedures
- TITLE XVI: Transitional provisions
- TITLE XVIa: Transitional arrangements for the taxation of trade between : Member States
- [TITLE XVIb: Transitional provisions applicable in the field of second-hand goods, works of art, collectors’ items and antiques
- [TITLE XVIc: Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden
- TITLE XVII : Value Added Tax Committee
- TITLE XVIII: Miscellaneous
- TITLE XIX : Final provisions
- ANNEX A: List of agricultural production activities
- ANNEX B: List of agricultural services
- ANNEX C: Common method of calculation
- ANNEX D: List of the activities referred to in the third paragraph of article 4(5)
- ANNEX E: Transactions referred to in article 28(3)(a)
- ANNEX F: Transactions referred to in article 28(3)(b)
- ANNEX G: Right of option
- [ANNEX H: List of supplies of goods and services which may be subject : to reduced rates of VAT
- [ANNEX I: Works of art, collectors’ items and antiques
- [ANNEX J
- [ANNEX K
- [ANNEX L: ILLUSTRATIVE LIST OF ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 9(2)(e)
- Close section2006/112/EC: Council Directive of 28 November 2006 on the common system of value added tax
- Close sectionTitle I: Subject Matter and Scope
- Close sectionTitle II: Territorial Scope
- Close sectionTitle III: Taxable Persons
- Close sectionTITLE IV: Taxable Transactions
- Close sectionTITLE V: Place Of Taxable Transactions
- Chapter 1: Place of supply of goods
- Chapter 2: Place of an intra-Community acquisition of goods
- [CHAPTER 3: Place of supply of services]1
- [Chapter 3a: Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58]1
- Chapter 4: Place of importation of goods
- Close sectionTitle VI: Chargeable Event and Chargeability of VAT
- Close sectionTitle VII: Taxable Amount
- Close sectionTitle VIII: Rates
- Close sectionTitle IX: Exemptions
- Chapter 1: General provisions
- Chapter 2: Exemptions for certain activities in the public interest
- Chapter 3: Exemptions for other activities
- Chapter 4: Exemptions for intra-community transactions
- Chapter 5: Exemptions on importation
- Chapter 6: Exemptions on exportation
- Chapter 7: Exemptions related to international transport
- Chapter 8: Exemptions relating to certain transactions treated as exports
- Chapter 9: Exemptions for the supply of services by intermediaries
- Chapter 10: Exemptions for transactions relating to international trade
- Close sectionTitle X: Deductions
- Close sectionTitle XI: Obligations of Taxable Persons and Certain Non‑Taxable Persons
- Close sectionTitle XII: Special Schemes
- Chapter 1: Special scheme for small enterprises
- Chapter 2: Common flat-rate scheme for farmers
- Chapter 3: Special scheme for travel agents
- Chapter 4: Special arrangements for second-hand goods, works of art, collectors’ items and antiques
- Chapter 5: Special scheme for investment gold
- Chapter 6: [Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons] [relevant text to 31 December 2020]1
- Chapter 6: [Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods]1
- [CHAPTER 7 : Special arrangements for declaration and payment of import VAT]1
- [CHAPTER 8: Exchange values]1
- Close sectionTitle XIII: Derogations
- Close sectionTitle XIV: Miscellaneous
- Close sectionTitle XV: Final Provisions
- Chapter 1: Transitional arrangements for the taxation of trade : between Member States
- Chapter 2: Transitional measures applicable in the context of accession to the European Union
- [CHAPTER 2a: Transitional measures for the application of new legislation]1
- Chapter 3: Transposition and entry into force
- ANNEX I: LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
- ANNEX II: [INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH : OF ARTICLE 58]1
- ANNEX III: LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
- ANNEX IV: List of the services referred to in article 106
- ANNEX V: CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS: WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
- ANNEX VI: LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
- ANNEX VII: List of the agricultural production activities referred to in point (4) of article 295(1)
- ANNEX VIII: INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
- ANNEX IX: WORKS OF ART, COLLECTORS’ ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
- Close sectionANNEX X: [LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c]1
- ANNEX XI
- ANNEX XII: Correlation Table
- Close section2011/282/2011/EU: Council Implementing Regulation of 15 March laying down implementing measures for Directive 2006/112/EC on the common system of value added tax: (recast)
- Chapter I: Subject matter
- Chapter II: Scope: (Title I of Directive 2006/112/EC)
- Chapter III: Taxable persons: (Title III of Directive 2006/112/EC)
- Chapter IV: Taxable transactions: (Articles 24 to 29 of Directive 2006/112/EC)
- Chapter V: Place of taxable transactions
- Chapter VI: Taxable amount: (Title VII of Directive 2006/112/EC)
- Chapter VII: Rates
- Chapter VIII: Exemptions
- Chapter IX: Deductions: (Title X of Directive 2006/112/EC)
- Chapter X: Obligations of taxable persons and certain non-taxable persons: (Title XI OF Directive 2006/112/EC)
- Chapter XI: Special schemes
- Chapter XII: Final provisions
- Annex I:
- Annex II:
- ANNEX III:
- Annex IV:
- Guidance Notes: Council Implementing Regulation (EU) No 282/2011
- 1986/560/EEC: Thirteenth Council Directive of 17 November 1986 On the harmonisation of the laws of the Member States relating to turnover taxes — arrangements for the refund of value added tax to taxable persons not established in Community territory
- 2256/1992/EEC: Commission Regulation of 31 July 1992 on statistical thresholds for the statistics on trade between Member States
- 854/1993/EC: Council Regulation of 5 April 1993 on Transit Statistics Relating to the Trading of Goods between Member States
- 1997/510/EC: Council Decision of 24 July 1997 authorizing Ireland to apply a measure derogating from Article 21 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
- 2866/1998/EC: Council Regulation of 31 December 1998 on the conversion rates between the euro and the currencies of the Member States adopting the euro
- Council Regulation of 7 May 2002 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce
- 2003/857/EC: Council Decision of 25 November 2003 amending Decision 97/510/EC authorising Ireland to apply a measure derogating from Article 21 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
- 2004/79/EC: Commission Directive of 4 March 2004 adapting Directive 2002/94/EC, in the field of taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
- 638/2004/EC: Regulation of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91
- 885/2004/EC: Council Regulation of 26 April 2004 adapting Regulation (EC) No 2003/2003 of the European Parliament
- 1925/2004/EC: Commission Regulation of 29 October 2004
- Close section1982/2004/EC: Commission Regulation of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament : and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 : and (EEC) No 3590/92
- Chapter 1: General provisions
- Chapter 2: Communication of information by the tax administration
- Chapter 3: Collection of intrastat information
- Chapter 4: Simplification within intrastat
- [CHAPTER 4a: Trade by business characteristics]1
- Chapter 5: Rules concerning specific goods and movements
- Chapter 6: Data transmission to eurostat
- Chapter 7: Quality report
- Chapter 8: Final provisions
- [ANNEX I
- ANNEX II: List of CN subheadings referred to Article 9(1)
- [ANNEX III: LIST OF NATURE OF TRANSACTIONS CODES
- ANNEX IV: Coding of delivery terms
- ANNEX V: Coding of mode of transport
- ANNEX VI: Quality indicators
- Close sectionCommission Regulation of 18 May 2005 on the nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States
- Close section2006/79/EC: Council Directive of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries
- Close section2006/84/EC: Commission Directive of 23 October 2006 adapting Directive 2002/94/EC laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, by reason of the accession of Bulgaria and Romania
- Close section2007/74/EC: Council Directive of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries
- 2008/9/EC: Council Directive of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
- Close section2008/55/EC: Council Directive of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
- Close section1179/2008/EC: Commission Regulation of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
- Chapter I: GENERAL PROVISIONS
- Chapter II: REQUESTS FOR INFORMATION
- Chapter III: REQUESTS FOR NOTIFICATION
- Chapter IV: REQUESTS FOR RECOVERY OR FOR PRECAUTIONARY MEASURES
- Chapter V: TRANSMISSION OF COMMUNICATIONS
- Chapter VI: ELIGIBILITY AND REFUSAL OF REQUESTS FOR ASSISTANCE
- Chapter VII: REIMBURSEMENT ARRANGEMENTS
- Chapter VIII: FINAL PROVISIONS
- ANNEX I: Reference (*): AA_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_x(xxx)_RI
- ANNEX II: Reference (*): AA_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_x(xxx)_RN
- ANNEX III: Reference (*): AA_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_x(xxx)_RR
- ANNEX IV: Model A for the communication of statistics on the use of the mutual recovery assistance — general information
- ANNEX IV: Model A for the communication of statistics on the use of the mutual recovery assistance — general information
- 2008/117/EC: Council Directive of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions
- 37/2009/EC: Council Regulation of 16 December 2008
- Regulation of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States
- Close section2009/132/EC: Council Directive of 19 October 2009
- TITLE I: SCOPE AND DEFINITIONS
- TITLE II: IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM THIRD COUNTRIES OR THIRD TERRITORIES
- TITLE III: IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
- [TITLE IV: IMPORTS OF NEGLIGIBLE VALUE]1
- TITLE V: CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
- TITLE VI: IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
- TITLE VII: IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
- TITLE VIII: GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
- TITLE IX: IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
- TITLE X: IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE
- TITLE XI: GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
- TITLE XII: MISCELLANEOUS IMPORTS
- TITLE XIII: GENERAL AND FINAL PROVISIONS
- ANNEX I: VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER
- ANNEX II
- Annex III: CORRELATION TABLE
- 2009/1174/EC: Commission Regulation of 30 November 2009
- Close section2010 91/2010/EU: Commission Regulation of 2 February
- Close section96/2010/EU: Commission Regulation of 4 February 2010
- Close section2010/24/EU: Council Directive of 16 March 2010
- Close section904/2010/EU: Council Regulation of 7 October 2010
- Chapter I: General provisions
- Chapter II: Exchange of information on request
- Chapter III: Exchange of information without prior request
- Chapter IV: Feedback
- Chapter V: Storage and exchange of specific information
- Chapter VI: Request for administrative notification
- Chapter VII: Presence in administrative offices and participation in administrative enquiries
- Chapter VIII: Simultaneous controls
- Chapter IX: Providing information to taxable persons
- Chapter X: EUROFISC
- Chapter XI: Provisions concerning the special schemes in Chapter 6 : of Title XII of Directive 2006/112/EC
- 2010/66/EU: Council Directive of 14 October 2010
- Close section79/2012/EU: Commission Implementing Regulation of 31 January 2012
- 2012/C 198/05: Commission Decision of 3 July 2012: Setting up the EU VAT forum
- Close section815/2012/EU: Commission Implementing Regulation of 13 September 2012
- 967/2012/EU: Council Regulation of 9 October 2012
- 685/2013/EU: Council Regulation: of 15 July 2013
- 2013/42/EU: Council Directive of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud
- 2013/43/EU: Council Directive of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
- 1042/2013/EU: Council Implementing Regulation of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards: the place of supply of services
- Commission Decision of 22.10.2013: setting up the Commission Expert Group on Taxation of the Digital Economy
- Close section1286/2013/EU: Parliament and Council Regulation of 11 December 2013
- 2013/61/EU: Council Directive of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular
- Close section17/2014/EU: Commission Implementing Regulation of 10 January 2014 laying down the standardised form for the notification for a special measure under the Quick Reaction Mechanism against VAT fraud
- 1472/2015/EU: Commission Implementing Regulation: of 26 August 2015 on amending Annex I to Council Regulation (EC) No 866/2004 on a regime under Article 2 of Protocol No 10 to the Act of Accession
- 2016/856/EU: Council Directive of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate
- 2016/1065/EU: Council Directive of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers
- Close section2017/2455/EU: Council Directive of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
- 2017/2459/EU: Council Implementing Regulation of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
- 2017/2454/EU: Council Regulation of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
- Close section77/388/EEC: Sixth Council Directive of 17 May 1977
- Close sectionEuropean Union – Other
- Close sectionIndex