(1) Tax chargeable under [section 2(a) or (c)]¹ shall be due-

(a) in case an invoice is required under section 17 to be issued, at the time of issue of the invoice, or if the invoice is not issued in due time, upon the expiration of the period within which the invoice should have been issued;

(b) in case a person is liable under subsection (5) or (6) of section 17 to pay an amount of tax by reference to an invoice or credit note issued by him, at the time of issue of such invoice or credit note, ...²

[(bb) in the case of continuous supplies being supplies of telecommunications services, electricity, or gas which has the meaning assigned to it in [paragraph 17(3) of Schedule 3³, for which a statement account issues periodically, supplied to person other than a person to whom invoice is required under section 17 to be issued, at the time of issue of the statement of account in respect of those supplies, and in this paragraph "statement of account" means a balancing statement, or a demand for payment which issues least once every 3 months, and,]⁴

(c) in any other case, at the time the [goods or services are supplied]⁵:

...⁶.

(1A) Tax chargeable under [section 2(d) or (e)]¹ shall be due-

(a) on the fifteenth day of the month following that during which the intra-Community acquisition occurs;

(b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.

(2) Notwithstanding anything in this Act, the tax chargeable under [section 2(a) or (c)]¹[, other than tax chargeable in respect of supplies of the kind specified in [paragraph 1(1) or (2) of Schedule 2]²,]³ or the relevant part thereof, shall fall due not later than the time when the amount in respect of which it is payable has been received either in full or in part and where the amount is received in full or in part before the [supply of the goods or services]⁴ to which it relates, a [supply]⁴ for a consideration equal to the amount received of such part of the goods or services as is equal in value to the amount received, shall be deemed, for the purposes of this Act, to have taken place at the time of such receipt.

[However this subsection does not apply to the tax chargeable in respect of supplies of goods or services where tax is due in accordance with [paragraph (a), (b) or (bb)]⁵ of subsection (1) by [an accountable person]⁶ who is not authorised under section 14 to account for tax due by reference to the amount of the moneys received during a taxable period or part thereof.]⁷

(2A) ...

(2B) Where a person accounts in accordance with subsection (3) for tax referred to in subsection (2) on an amount received by way of a deposit from a customer before the supply of the goods or services to which it relates, and—

(a) that supply does not subsequently take place owing to a cancellation by the customer,

(b) the cancellation is recorded as such in the books and records of that person,

(c) the deposit is not refunded to the customer, and

(d) no other consideration, benefit or supply is provided to the customer by any person in lieu of the refund of that amount,

then, the tax chargeable under [section 2(a) or (c)]¹ shall be reduced in the taxable period in which the cancellation is recorded by the amount of tax accounted for on the deposit.

(3)(a) Subject to paragraph (b), [an accountable person]¹ shall, within 9 days immediately after the tenth day of the month immediately following a taxable period, furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable period, not being tax already paid by him in relation to goods imported by him, and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period.

...²

[(aa)(i) In this paragraph:

["accounting period" means a period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding six or such other period not exceeding a continuous period of twelve months as may be specified by the Collector-General:

Provided that-

(I) where an accounting period begins before the end of a taxable period, the period of time from the beginning of the accounting period to the end of the taxable period during which the accounting period begins shall, for the purposes of this paragraph, be treated as if such period of time were a taxable period, and

(II) where an accounting period ends after the beginning of a taxable period, the period of time from the beginning of the taxable period during which the accounting period ends to the end of the accounting period shall, for the purposes of this paragraph, be treated as if such period of time were a taxable period,

and any references in this paragraph to a taxable period shall be construed accordingly;]³

"authorised person" means [an accountable person]¹ who has been authorised in writing by the Collector-General for the purposes of this paragraph and "authorise" and "authorisation" shall be construed accordingly.

(ii) Notwithstanding the provisions of paragraph (a)-

(I) the Collector-General may, from time to time, authorise in writing [an accountable person]¹ for the purposes of this paragraph, unless [the accountable person]¹ objects in writing to the authorisation,

and

(II) an authorised person may, within nine days immediately after the tenth day of the month immediately following an accounting period furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable periods which comprise the accounting period, not being tax already paid by him in relation to goods imported by him, and, the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable periods and such other particulars as may be specified in regulations, and at the same time remit to the Collector-General any amount of tax payable by him in respect of such taxable periods, [and, in the case of an authorised person referred to in subparagraph (iv)(III) that amount shall be the balance of tax remaining to be paid, if any, after deducting from it, the amount of tax paid by him by direct debit in respect of his accounting period,]⁴ and, where the authorised person concerned so furnishes and remits, he shall be deemed to have complied with the provisions of paragraph (a) in relation to the said taxable periods.

(iii) For the purposes of issuing an authorisation to [an accountable person]¹, the Collector-General shall, where he considers it appropriate, have regard to the following matter-

(I) he has reasonable grounds to believe that-

(A) the authorisation will not result in a loss of tax, and

(B) [the accountable person]¹ will meet all his obligations under the authorisation,

and

(II) [the accountable person]¹ has-

(A) been a registered person during all of the period consisting of the six taxable periods immediately preceding the period in which an authorisation would, if it were issued, have effect, and

(B) complied with the provisions of paragraph (a).

(iv) An authorisation may-

(I) be issued either without conditions or subject to such conditions as the Collector-General, having regard in particular to the considerations mentioned in subparagraph (iii), considers proper and specifies in writing to [the accountable person]¹ concerned when issuing the authorisation,

(II) without prejudice to the generality of the foregoing, require an authorised person to remit to the Collector-General, within nine days immediately after the tenth day of the month immediately following each taxable period (other than the final taxable period) which is comprised in an accounting period, such an amount as may be specified by the Collector-General.

[(III) without prejudice to the generality of the foregoing, require an authorised person to agree with the Collector-General a schedule of amounts of money which he undertakes to pay on dates specified by the Collector-General by monthly direct debit from his account with a financial institution and the total of the amounts specified in that schedule shall be that person's best estimate of his total tax liability for his accounting period and he shall review on an ongoing basis whether the total of the amounts specified in that schedule is likely to be adequate to cover his actual liability for his accounting period and where this is not the case or is not likely to be the case, he shall agree a revised schedule of amounts with the Collector-General and adjust his monthly direct debit amounts accordingly.]⁵

(v) The Collector-General may, by notice in writing, terminate an authorisation and, where [an accountable person]¹ requests him to do so, he shall terminate the authorisation.

(vi) For the purposes of terminating an authorisation the Collector-General shall, where he considers it appropriate, have regard to the following matters:

(I) he has reasonable grounds to believe that the authorisation has resulted or could result in a loss of tax, or

(II) [the accountable person]¹-

(A) has furnished, or there is furnished on his behalf, any incorrect information for the purposes of the issue to him of an authorisation, or

(B) has not complied with the provisions of paragraph (a) or of this paragraph, including the conditions, if any, specified by the Collector-General under subparagraph (iv) in relation to the issue to him of an authorisation.

(vii) In relation to any taxable period in respect of which he has not complied with the provisions of paragraph (a), a person whose authorisation is terminated shall be deemed to have complied with paragraph (a) if, within [fourteen]⁶ days of issue to him of a notice of termination, he furnishes to the Collector-General the return specified in paragraph (a) and at the same time remits to the said Collector-General the amount of tax payable by him in accordance with that paragraph.

(viii)(I) An authorisation shall be deemed to have been terminated by the Collector-General on the date that an authorised person-

(A) ceases to trade (except for the purposes of disposing of the stocks and assets of his business), whether for reasons of insolvency or any other reason,

(B) being a body corporate, goes into liquidation, whether voluntarily or not, or

(C) ceases to be [an accountable person]¹, dies or becomes bankrupt.

(II) [An accountable person]¹ to whom this subparagraph relates shall, in relation to any taxable period (or part of a taxable period) comprised in the accounting period which was in operation in his case on the date to which clause (I) of this subparagraph relates, be deemed to have complied with paragraph (a) if he furnishes to the Collector-General the return specified in subparagraph (ii)(II) and at the same time remits to the said Collector-General the amount of tax payable by him for the purposes of that subparagraph as if he were an authorised person whose accounting period ended on the last day of the taxable period during which the termination occurred:

Provided that the personal representative of a person who was an authorised person shall be deemed to be [the accountable person]¹ concerned.]⁷

(b) A person who disposes of goods which pursuant to section 3(7) are deemed to be supplied by [an accountable person]¹ in the course or furtherance of his business-

(i) shall within 9 days immediately after the tenth day of the month immediately following a taxable period furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of the amount of tax which became due by [such accountable person]¹ in relation to the disposal, and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax payable in respect of the taxable period in question,

(ii) shall send to the person whose goods were disposed of a statement containing such particulars as may be specified in regulations, and

(iii) shall treat the said amount of tax as a necessary disbursement out of the proceeds of the disposal.

(c) The owner of goods which pursuant to section 3(7) are deemed to be supplied by [an accountable person]¹ in the course or furtherance of his business shall exclude from any return, which he is or, but for this subparagraph, would be, required to furnish under this Act, the tax payable in accordance with paragraph (b).

[(d)(i) A return required to be furnished by [an accountable person]¹ under this subsection may be furnished by [the accountable person]¹ or another person acting under [the accountable person's]¹ authority for that purpose and a return purporting to be a return furnished by a person acting under [an accountable person's]¹ authority shall be deemed to be a return furnished by [the accountable person]¹, unless the contrary is proved.

(ii) Where a return in accordance with paragraph (i) is furnished by a person acting under [an accountable person's]¹ authority the provisions of any enactment relating to value-added tax shall apply as if it had been furnished by [the accountable person]¹.]⁸

(3A) Where a remittance or, as the case may be, [a return and remittance of the amount payable (if any)]¹, referred to in paragraph (a), subparagraphs (ii)(II) and (iv)(II) of paragraph (aa) and paragraph (b) of subsection (3) is or are—

(a) as respects the remittance, made by such electronic means (within the meaning of section 917EA of the Taxes Consolidation Act 1997) as are required by the Revenue Commissioners, and

(b) as respects the return, made by electronic means and in accordance with Chapter 6 of Part 38 of the Taxes Consolidation Act 1997,

then the said paragraphs (a), (aa) and (b) shall apply and have effect as if "13 days" were substituted for "9 days" or, as the case may be, "nine days" in each place where it occurs; but where that remittance or return is made after the period provided for in this subsection this Act shall apply and have effect without regard to the provisions of this subsection.

(4)(a) Notwithstanding subsection (3), where-

(i) a person makes an intra-Community acquisition of a new means of transport, other than a vessel or aircraft, in respect of which he is not entitled to a deduction under section 12, then-

(I) the tax shall be payable at the time of payment of vehicle registration tax or, if no vehicle registration tax is payable, at the time of registration of the vehicle [or, if section 131 of the Finance Act, 1992, does not provide for registration of the vehicle, at a time not later than the time when the tax is due in accordance with subsection (1A)]¹,

(II) the person shall complete such form as may be provided by the Revenue Commissioners for the purpose of this subsection, and

(III) the provisions relating to recovery and collection of vehicle registration tax shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subparagraph as if it were vehicle registration tax,

and

(ii) a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he is not entitled to a deduction under section 12, then-

(I) the tax shall be payable at a time and in a manner to be determined by regulations, and

(II) the provisions relating to the recovery and collection of a duty of customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subparagraph as if it were a duty of customs.

(b) In this subsection-

"registration of the vehicle" means the registration of the vehicle in accordance with section 131 of the Finance Act, 1992;

"vehicle registration tax" means the tax referred to in section 132 of the Finance Act, 1992.

(5) Notwithstanding the provisions of subsection (3), where the provisions of section 8(2B)(b) apply, the tax shall be payable at the time of payment of the duty of excise on the goods and the provisions relating to recovery and collection of that duty of excise shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were that duty of excise.

(6) Notwithstanding the provisions of subsection (3), in cases where the provisions of section 5A are applied, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 5A(6).