Finance Act, 1992

Statement of intra-Community supplies.

183.—The Principal Act is hereby amended by the insertion of the following section after section 19:

“19A.(1) Subject to subsections (2) and (3), a taxable person shall by the last day of the month immediately following the end of each calendar quarter, furnish to the Revenue Commissioners a statement of his intra-Community supplies in that quarter prepared in accordance with, and containing such other particulars as may be specified in, regulations.

(2) The Revenue Commissioners shall, on request, authorise a taxable person to furnish by the last day of each month a statement of his intra-Community supplies in the previous month prepared in accordance with, and containing such other particulars as may be specified in, regulations.

(3) The Revenue Commissioners may, on request, authorise a taxable person, whose supplies do not exceed or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations, to furnish by the last day of January following that calendar year a statement of such intra-Community supplies prepared in accordance with and containing such other particulars as may be specified in regulations.

(4) Notwithstanding the provisions of subsections (1), (2) and (3), a taxable person who made no intra-Community supplies in the relevant period, but who was liable to furnish a statement in respect of a previous period, shall, unless authorised by the Revenue Commissioners, furnish to them within the relevant time limit a statement indicating that he made no such supplies in that period.

(5) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under subsection (2) or (3).

(6) In this section ‘intra-Community supplies’ means:

(a) supplies of goods to a person registered for value-added tax in another Member State, and

(b) transfers of the kind referred to in section 3 (1) (g) (iii).”.