Section 19A [Accountable person to lodge statement of intra-community supplies of goods]
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Amendments
Section 19A and heading substituted by European Communities (Value-Added Tax) Regulations 2009 regulation 23 from 1 January 2010.
(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.
(2) An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement of the person’s intra-Community supplies of goods. The statement must be prepared in accordance with, and contain such particulars as may be specified in, the regulations (if any).
(3) In the case of intra-Community supplies of goods made during a calendar month, the deadline referred in to subsection (2) is the 23rd day of the month immediately following the end of that calendar month. This subsection does not apply to intra-Community supplies of goods in respect of which an authorisation has been given under subsection (4) or 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 19AA 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 the regulations (if any), to lodge by 23 January following that calendar year a statement setting out details of those intra-Community supplies of goods. Such a statement must be prepared in accordance with, and contain such particulars as may be specified in, the regulations (if any).
In what circumstances may I be authorised to return my VIES statement on an annual basis?
(4) Revenue may authorise you (where your intra-EU supplies are below the annual limit specified in regulations) to prepare and file a VIES statement on an annual basis. In such a case, you must file a statement with Revenue before 23 January after ...
(5) 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, that 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. However, should the value of those supplies exceed the prescribed threshold in any month, the deadline for lodging a statement in respect of those supplies is as provided by subsection (3).
(6) For the purposes of this section, the prescribed threshold is €100,000 or, on and from 1 January 2012, €50,000.
(7) 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 those Commissioners, lodge with them before the relevant deadline a statement to the effect that the person made no such supplies during that period.
