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  • Revenue Notes for Guidance - Value-Added Tax Consolidation Act 2010 (2011) - Table of Contents

Revenue Notes for Guidance - Value-Added Tax Consolidation Act 2010 (2011) - Table of Contents

Section 1 Short title
Section 2 Interpretation - general
Section 3 Charge of value-added tax
Section 4 Definitions - Part 2
Section 5 Persons who are, or who may become, accountable persons
Section 6 Persons not accountable persons unless they so elect
Section 7 Treatment of persons as not accountable
Section 8 Cancellation of election
Section 9 Intra-Community acquisitions and accountable persons
Section 10 Certain supplies of goods - supplier not established in the State
Section 11 Other provisions in relation to goods
Section 12 Services received from abroad and accountable persons
Section 13 Certain supplies of services - supplier not established in the State
Section 14 The State and public bodies
Section 15 VAT groups
Section 16 Reverse charge for certain supplies
Section 17 Other provisions in relation to services
Section 18 Distortion of competition, deemed taxable supplies, etc.
Section 19 Meaning of supply of goods
Section 20 Transfers, etc. deemed not to be supplies
Section 21 Supplies made free of charge
Section 22 Special rules in relation to supplies of goods
Section 23 Supply following intra-Community acquisition
Section 24 Intra-Community acquisitions of goods
Section 25 Meaning of supply of services
Section 26 Transfer of intangible business assets deemed not to be supply of services
Section 27 Self-supply of services
Section 28 Special rules in relation to supplies of services
Section 29 General rules
Section 30 Goods supplied to non-registered persons
Section 31 Gas and electricity supplies
Section 32 Intra-Community acquisitions of goods
Section 33 Application and interpretation of section 34
Section 34 General rules
Section 35 Use and enjoyment provisions
Section 36 Definitions - Chapter 1
Section 37 General rules on taxable amount
Section 38 Determination that open market value applies
Section 39 General provisions on consideration
Section 40 Special consideration rule, triangulation
Section 41 Two-thirds rule
Section 42 Taxable amount for certain supplies
Section 43 Vouchers, etc.
Section 44 Non-business use of immovable goods
Section 45 Adjustment and recovery of consideration
Section 46 Rates of tax
Section 47 Composite and multiple supplies
Section 48 Works of art, etc.
Section 49 Contract work
Section 50 Provisions in relation to certain supplies
Section 51 Determinations on rates and exemptions
Section 52 General rule on exempted activity
Section 53 Imports - general provisions
Section 54 Remission or repayment of tax on certain imported goods
Section 55 Goods in transit - miscellaneous provisions
Section 56 Zero-rating scheme for qualifying businesses
Section 57 Remission of tax on goods exported, etc.
Section 58 Retail export scheme
Section 59 Deduction for tax borne or paid
Section 60 General limits on deductibility
Section 61 Apportionment for dual-use inputs
Section 62 Reduction of tax deductible in relation to qualifying vehicles
Section 63 Interpretation and application
Section 64 Capital goods scheme
Section 65 Registration
Section 66 Issue of invoices and other documents
Section 67 Amendments to invoices
Section 68 Flat-rate farmer invoices and other documents
Section 69 Invoices or credit notes - errors, etc.
Section 70 Time limits for issuing invoices, etc.
Section 71 Self-billing and outsourcing
Section 72 Storage of invoices
Section 73 Requests for particulars in respect of repayment of tax
Section 74 Tax due on supplies
Section 75 Tax due on intra-Community acquisitions
Section 76 Returns and remittances
Section 77 Authorisations in relation to filing dates
Section 78 Electronic remittances and returns
Section 79 Special provisions in relation to payment dates
Section 80 Tax due on moneys received basis
Section 81 Letter of expression of doubt
Section 82 Statement of intra-Community supplies of goods
Section 83 Statement of intra-Community supplies of taxable services
Section 84 Duty to keep records
Section 85 Supplementary provisions on records
Section 86 Special provisions for tax invoiced by flat-rate farmers
Section 87 Margin scheme - taxable dealers
Section 88 Margin scheme - travel agents
Section 89 Margin scheme - auctioneers
Section 90 Investment gold
Section 91 Electronic services scheme
Section 92 Suspension arrangements for alcohol products
Section 93 Supply of immovable goods (old rules)
Section 94 Supplies of immovable goods (new rules)
Section 95 Transitional measures for supplies of immovable goods
Section 96 Waiver of exemption under old rules
Section 97 Option to tax letting of immovable goods
Section 98 Valuation of an interest in immovable goods
Section 99 General provisions on refund of tax
Section 100 Unjust enrichment
Section 101 Intra-Community refunds of tax
Section 102 Refunds to taxable persons established outside the Community
Section 103 Ministerial refund orders
Section 104 Repayments in specific circumstances
Section 105 Interest on refunds of tax
Section 106 Care and management of tax
Section 107 Officer responsible in case of body of persons
Section 108 Inspection and removal of records
Section 109 Security to be given by certain taxable persons
Section 110 Estimation of tax due
Section 111 Assessment of tax due
Section 112 Generation of electronic, etc. estimates and assessments
Section 113 Time limits
Section 114 Interest payable by accountable persons
Section 115 Penalties generally
Section 116 Penalty for deliberately or carelessly making incorrect returns, etc.
Section 117 Penalty for assisting in making incorrect returns, etc.
Section 118 Mitigation and application of penalties
Section 119 Appeals
Section 120 Regulations
Section 121 Definition of “repealed enactment”
Section 122 Repeal of Value-Added Tax Act 1972, etc.
Section 123 Consequential amendments and repeals and revocations
Section 124 Transitional provisions
Section 125 Commencement
Schedule 1 Exempt activities
Schedule 2 Zero-rated goods and services
Schedule 3 Goods and services chargeable at the reduced rate
Schedule 4 Agricultural production activities and services
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
Schedule 8 Repeals and revocations