Section 19AA Accountable person to lodge statement of intra-community supplies of taxable services

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Amendments

Section 19AA effectively inserted by European Communities (Value-Added Tax) Regulations 2009 regulation 23 from 1 January 2010.

(1) In this section, "intra-Community supplies of services" means supplies of services to a person registered for value-added tax in another Member State.

What are intra-Community supplies of services?

(1) intra-Community supplies of services are supplies of services to VAT-registered person in another EU 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 supplies of taxable services to a customer registered for value-added tax in another Member State whenever that customer is liable to pay the tax as provided by Article 196 of Council Directive 2006/112/EC. The statement must be prepared in accordance with, and contain such particulars as may be specified in, the regulations (if any).

Am I obliged to file a statement of intra-Community supplies?

(2) As an accountable person, you must prepare, in accordance with regulations, a statement of your intra-EU supplies (VIES statement) in each calendar quarter.

(3) In the case of intra-Community supplies of services made during a calendar quarter, the deadline referred to in subsection (2) is the 23rd day of the month immediately following the end of that quarter, except where the accountable person elects to lodge statements monthly as provided by subsection (4).

What is the deadline for submitting a VIES return?

(3) The deadline for filing the VIES return is the 23rd day of the month following the month in which the supply took place, unless the taxpayer has been authorised to file less frequent returns.

(4) An accountable person who makes intra-Community supplies of services may elect to lodge statements of details of those services monthly, in which case the deadline for lodging those statements is not later than the 23rd of each calendar month immediately following the month in which the supplies are made.

Can I elect to file VIES statements in relation to services on a monthly basis?

(4). Yes.

(5) For the purposes of statements to be lodged in accordance with subsection (2), services that are supplied continuously over a period of more than 1 year, in respect of which no statements of account or payments are made during that year, are to be regarded as being completed at the end of each calendar year until the date when the supply is finally completed.

When are services supplied on a continuous basis for more than a year, treated as completed?

(5) Services supplied on a continuous basis for more than a year are regarded as being completed at the end of each calendar year.

(6) An accountable person who has made no intra-Community supplies of services to which this section applies during a relevant period, but who 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.

If I have no intra-EU supplies in the relevant period, do I still have to file a VIES statement?

(6) Unless otherwise authorised by Revenue, you must file a nil VIES statement for a period in which you had no intra-EU supplies.