Value-Added Tax Consolidation Act 2010
Chapter 6 Recapitulative statements | ||
Statement of intra-Community supplies of goods. |
[VATA s. 19A] | |
82.—(1) In this section— | ||
“intra-Community supplies of goods” means supplies of goods to a person registered for value-added tax in another Member State; | ||
“prescribed threshold” means— | ||
(a) subject to paragraph (b), €100,000, | ||
(b) on and from 1 January 2012, €50,000. | ||
(2) An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement— | ||
(a) of the person’s intra-Community supplies of goods, | ||
(b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any). | ||
(3)(a) Subject to paragraph (b), in the case of intra-Community supplies of goods made during a calendar month, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that calendar month. | ||
(b) This subsection does not apply to intra-Community supplies of goods— | ||
(i) in respect of which an authorisation has been given under subsection (4), or | ||
(ii) when an accountable person elects to lodge statements as permitted by subsection (5). | ||
(4) The Revenue Commissioners may, on written request, authorise an accountable person who makes no supplies of the kind referred to in section 83 but who makes intra-Community supplies of goods that do not exceed, or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations (if any), to lodge by 23 January following that calendar year a statement— | ||
(a) setting out details of those intra-Community supplies of goods, | ||
(b) prepared in accordance with, and containing such particulars as may be specified in, regulations (if any). | ||
(5)(a) Subject to paragraph (b), if, when subsection (4) does not apply, the total value of an accountable person’s intra-Community supplies of goods for a period of a calendar quarter, or of any of the previous 4 calendar quarters, does not exceed the prescribed threshold, the person may lodge a statement setting out details of those supplies not later than the 23rd day of the month immediately following the quarter during which the supplies were made. | ||
(b) Where the value of the supplies referred to in paragraph (a) exceeds the prescribed threshold in any month, the deadline for lodging a statement in respect of those supplies is as provided by subsection (3). | ||
(6) An accountable person who has made no intra-Community supplies of goods during a relevant period, but was required to lodge with the Revenue Commissioners a statement in respect of a previous period, shall, unless otherwise authorised by the Commissioners, lodge with them before the relevant deadline a statement to the effect that he or she made no such supplies during that period. |