Value-Added Tax Consolidation Act 2010

Number 31 of 2010

VALUE-ADDED TAX CONSOLIDATION ACT 2010

ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title.

2. Interpretation — general.

3. Charge of value-added tax.

PART 2

Accountable persons

Chapter 1

Interpretation

4. Definitions — Part 2.

Chapter 2

General rules

5. Persons who are, or who may become, accountable persons.

6. Persons not accountable persons unless they so elect.

7. Treatment of persons as not accountable.

8. Cancellation of election.

Chapter 3

Rules for intra-Community acquisitions

9. Intra-Community acquisitions and accountable persons.

10. Certain supplies of goods — supplier not established in the State.

11. Other provisions in relation to goods.

Chapter 4

Services supplied in the State by persons established outside the State

12. Services received from abroad and accountable persons.

13. Certain supplies of services — supplier not established in the State.

Chapter 5

Supplementary provisions

14. The State and public bodies.

15. VAT groups.

16. Reverse charge for certain supplies.

17. Other provisions in relation to services.

18. Distortion of competition, deemed taxable supplies, etc.

PART 3

Taxable Transactions

Chapter 1

Supply of goods

19. Meaning of supply of goods.

20. Transfers, etc. deemed not to be supplies.

21. Supplies made free of charge.

22. Special rules in relation to supplies of goods.

23. Supply following intra-Community acquisition.

Chapter 2

Intra-Community acquisitions

24. Intra-Community acquisitions of goods.

Chapter 3

Supply of services

25. Meaning of supply of services.

26. Transfer of intangible business assets deemed not to be supply of services.

27. Self-supply of services.

28. Special rules in relation to supplies of services.

PART 4

Place of Taxable Transactions

Chapter 1

Place of supply of goods

29. General rules.

30. Goods supplied to non-registered persons.

31. Gas and electricity supplies.

Chapter 2

Place of intra-Community transactions

32. Intra-Community acquisitions of goods.

Chapter 3

Place of supply of services

33. Application and interpretation of section 34.

34. General rules.

35. Use and enjoyment provisions.

PART 5

Taxable Amount

Chapter 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.

44. Non-business use of immovable goods.

Chapter 2

Adjustment and recovery of consideration

45. Adjustment and recovery of consideration.

PART 6

Rates and Exemption

Chapter 1

Rates

46. Rates of tax.

47. Composite and multiple supplies.

48. Works of art, etc.

49. Contract work.

50. Provisions in relation to certain supplies.

51. Determinations on rates and exemptions.

Chapter 2

Exemptions

52. General rule on exempted activity.

PART 7

Provisions Relating to Imports, Exports, etc.

53. Imports — general provisions.

54. Remission or repayment of tax on certain imported goods.

55. Goods in transit — miscellaneous provisions.

56. Zero-rating scheme for qualifying businesses.

57. Remission of tax on goods exported, etc.

58. Retail export scheme.

PART 8

Deductions

Chapter 1

General provisions

59. Deduction for tax borne or paid.

60. General limits on deductibility.

61. Apportionment for dual-use inputs.

62. Reduction of tax deductible in relation to qualifying vehicles.

Chapter 2

Capital goods scheme

63. Interpretation and application.

64. Capital goods scheme.

PART 9

Obligations of Accountable Persons

Chapter 1

Registration

65. Registration.

Chapter 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.

Chapter 3

Returns and payment of tax

74. Tax due on supplies.

75. Tax due on intra-Community acquisitions.

76. Returns and remittances.

77. Authorisations in relation to filing dates.

78. Electronic remittances and returns.

79. Special provisions in relation to payment dates.

Chapter 4

Tax due on moneys received

80. Tax due on moneys received basis.

Chapter 5

Expression of doubt

81. Letter of expression of doubt.

Chapter 6

Recapitulative statements

82. Statement of intra-Community supplies of goods.

83. Statement of intra-Community supplies of taxable services.

Chapter 7

Record keeping

84. Duty to keep records.

85. Supplementary provisions on records.

PART 10

Special Schemes

86. Special provisions for tax invoiced by flat-rate farmers.

87. Margin scheme — taxable dealers.

88. Margin scheme — travel agents.

89. Margin scheme — auctioneers.

90. Investment gold.

91. Electronic services scheme.

92. Suspension arrangements for alcohol products.

PART 11

Immovable Goods

93. Supply of immovable goods (old rules).

94. Supplies of immovable goods (new rules).

95. Transitional measures for supplies of immovable goods.

96. Waiver of exemption under old rules.

97. Option to tax letting of immovable goods.

98. Valuation of an interest in immovable goods.

PART 12

Refunds and Repayments of Tax

99. General provisions on refund of tax.

100. Unjust enrichment.

101. Intra-Community refunds of tax.

102. Refunds to taxable persons established outside the Community.

103. Ministerial refund orders.

104. Repayments in specific circumstances.

105. Interest on refunds of tax.

PART 13

Administration and General

Chapter 1

Administration

106. Care and management of tax.

107. Officer responsible in case of body of persons.

108. Inspection and removal of records.

109. Security to be given by certain taxable persons.

Chapter 2

Estimation, assessment and time limits

110. Estimation of tax due.

111. Assessment of tax due.

112. Generation of electronic, etc. estimates and assessments.

113. Time limits.

Chapter 3

Interest and penalties

114. Interest payable by accountable persons.

115. Penalties generally.

116. Penalty for deliberately or carelessly making incorrect returns, etc.

117. Penalty for assisting in making incorrect returns, etc.

118. Mitigation and application of penalties.

Chapter 4

Appeals and regulations

119. Appeals.

120. Regulations.

PART 14

Repeals, Consequential Amendments, Transitional Measures and Commencement

121. Definition of “repealed enactment”.

122. Repeal of Value-Added Tax Act 1972, etc.

123. Consequential amendments and repeals and revocations.

124. Transitional provisions.

125. Commencement.

SCHEDULE 1

Exempt Activities

PART 1

Activities in the Public Interest

PART 2

Other Exempted Activities

SCHEDULE 2

Zero-rated Goods and Services

PART 1

International Supplies

PART 2

Supplies Within the State

SCHEDULE 3

Goods and Services chargeable at the reduced rate

PART 1

Interpretation

PART 2

Annex III Supplies

PART 3

Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive

PART 4

Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive

PART 5

Supplies of Certain Live Plants and Similar Goods

PART 6

Supplies of Certain Works of Art, Antiques and Literary Manuscripts

SCHEDULE 4

Agricultural Production Activities and Services

PART 1

Article 295(1) and Annex VII of the VAT Directive

PART 2

Article 295(1) and Annex VIII of the VAT Directive

SCHEDULE 5

Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46 (1)(c) in the circumstances specified in section 48

SCHEDULE 6

Activities listed in Annex 1 of the VAT Directive

SCHEDULE 7

Consequential Amendments

PART 1

Consequential Amendments to Acts

PART 2

Consequential Amendments to Statutory Instruments

SCHEDULE 8

Repeals and Revocations

PART 1

Repeals

PART 2

Revocations

Acts Referred to

ABBREVIATIONS USED IN MARGINAL NOTES

Number 31 of 2010

VALUE-ADDED TAX CONSOLIDATION ACT 2010

AN ACT TO CONSOLIDATE ENACTMENTS RELATING TO VALUE-ADDED TAX.

[23rd November, 2010]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: