Section 13A (Zero-rating of) supplies to, and intra-community acquisitions and imports by, certain taxable persons
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Amendments
Section 13A inserted by Finance Act 1993 section 90 from 1 August 1993.
(1) For the purposes of this section and [paragraph 7(7) of the Schedule 2]1-
"authorised person" means a qualifying person who has been authorised in accordance with subsection (3);
["qualifying person" means an accountable person whose turnover from—
(a) supplies of goods made in accordance with paragraph 1(1) or 3(1) or (3) of Schedule 2, and
(b) supplies of contract work where the place of supply is deemed to be the State, and
(c) supplies of contract work made in accordance with paragraph 3(4) of Schedule 2,
amounts to, or is likely to amount to, 75 per cent of the person’s total turnover from supplying goods and services, except that, if, in the case of goods that are supplied to an accountable person, the goods are subsequently leased back from that person, the turnover from that supply is to be disregarded for the purpose of determining whether the accountable person is a qualifying person;]2
"qualifying goods" means all taxable goods excluding motor vehicles within the meaning of section 12(3)(b) and petrol;
"qualifying services" means all taxable services excluding the provision of food or drink, accommodation, other personal services, entertainment services or the hire of motor vehicles within the meaning of section 12(3)(b).
Amendments
1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 20(a).
2 Definition of "qualifying person" substituted by Finance Act 2010 section 131 and Schedule 2 item 20(b).
(2) A person who wishes to become an authorised person shall-
(a) complete such application form as may be provided by the Revenue Commissioners for that purpose,
(b) certify the particulars shown on such form to be correct, and
(c) submit to the Revenue Commissioners the completed and certified application form, together with such further information in support of the application as may be requested by them.
(3)(a) Where a person has furnished the particulars required under subsection (2), the Revenue Commissioners shall, where they are satisfied that he is a qualifying person, issue to that person in writing an authorisation certifying him to be an authorised person.
(b) An authorisation issued in accordance with paragraph (a) shall be valid for such period as may be determined by the Revenue Commissioners.
(c) Where a person who has been authorised in accordance with paragraph (a) ceases to be a qualifying person, he shall, by notice in writing, advise the Revenue Commissioners accordingly not later than the end of the taxable period during which he ceased to be a qualifying person.
(d) The Revenue Commissioners shall, by notice in writing, cancel an authorisation issued to a person in accordance with paragraph (a) where they are satisfied that he is no longer a qualifying person and such cancellation shall have effect from the date specified in the notice.
How do I apply to become an "authorised person"?
(2)-(3) To become an authorised person, you must complete the official application form, certify that the details shown on the form are correct, and send the form to Revenue together with any other information they may require....
(4) An authorised person shall furnish a copy of the authorisation referred to in subsection (3) to [each accountable person]1 in the State who supplies taxable goods or taxable services to him.
Amendments
1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.
(5) [An accountable person]1 who supplies goods or services in circumstances where the provisions of [paragraph 7(7) of Schedule 2]2 apply, shall, in addition to the details to be included on each invoice, credit note or other document required to be issued in accordance with section 17, include on such invoice, credit note or other document a reference to the number of the authorisation issued to the authorised person in accordance with subsection (3).
Amendments
1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.
2 Substituted by Finance Act 2010 section 131 and Schedule 2 item 20(c).
(6) In relation to each consignment of goods to be imported by an authorised person at the rate specified in section 11(1)(b) by virtue of [paragraph 7(7) of Schedule 2]1 the following conditions shall be complied with:
(a) a copy of the authorisation referred to at subsection (3) shall be produced with the relevant customs entry; and
(b) the relevant customs entry shall incorporate-
(i) a declaration by the authorised person, or by his representative duly authorised in writing for that purpose, that he is an authorised person in accordance with this section for the purposes of [paragraph 7(7) of Schedule 2]1, and
(ii) a claim for importation at the rate specified in section 11(1)(b).
Amendments
1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 20(c).
(7) For the purposes of subsections (1)(a)(ii) and (6)(a) of section 4, the tax charged at the rate specified in section 11(1)(b) by virtue of [paragraph 7(7) of Schedule 2]1 shall be deemed to be tax which is deductible under section 12.
Amendments
1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 20(c).
(8) Where an authorised person is in receipt of a service in respect of which, had the provisions of [paragraph 7(7) of Schedule 2]1 not applied, tax would have been chargeable at a rate other than the rate specified in section 11(1)(b) and all or part of such tax would not have been deductible by him under section 12, then the authorised person shall, in relation to such service, be liable to pay tax as if he himself had supplied the service for consideration in the course or furtherance of his business to a person who is not an authorised person.
Amendments
1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 20(c).
How does an authorised person, on purchases that should not have been zero-rated, account for VAT?
(8) See also Schedule 2 para (via) which requires you as an authorised person to self-account in respect of the VAT on self-supplied goods, i.e., goods charged to you at zero-rate which have been applied to an exempted activity (section 3(1)(e)), or ...
(9) For the purposes of this section, and subject to the direction and control of the Revenue Commissioners, any power, function or duty conferred or imposed on them may be exercised or performed on their behalf by an officer of the Revenue Commissioners.
