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Value Added Tax Consolidation Act 2010

▸ Part 1 – Preliminary and general (ss 1-3)
  • Section 1 – Short title [VATCA 2010 s 1]
  • Section 2 – Interpretation - general [VATCA 2010 s 2]
  • Section 3 – Charge of value-added tax [VATCA 2010 s 3]
▸ Part 2 – Accountable persons (ss 4-18)
  • ▸ Chapter 1 – Interpretation (ss 4)
    • Section 4 – Definitions - Part 2 [VATCA 2010 s 4]
  • ▸ Chapter 2 – General rules (ss 5-8)
    • Section 5 – Persons who are, or who may become, accountable persons [VATCA 2010 s 5]
    • Section 6 – Persons not accountable persons unless they so elect [VATCA 2010 s 6]
    • Section 7 – Treatment of persons as not accountable [VATCA 2010 s 7]
    • Section 8 – Cancellation of election [VATCA 2010 s 8]
  • ▸ Chapter 3 – Rules for intra-Community acquisitions (ss 9-11)
    • Section 9 – Intra-Community acquisitions and accountable persons [VATCA 2010 s 9]
    • Section 10 – Certain supplies of goods - supplier not established in the State [VATCA 2010 s 10]
    • Section 11 – Other provisions in relation to goods [VATCA 2010 s 11]
  • ▸ Chapter 4 – Services supplied in the State by persons established outside the State (ss 12-13)
    • Section 12 – Services received from abroad and accountable persons [VATCA 2010 s 12]
    • Section 13 – Certain supplies of services - supplier not established in the State [VATCA 2010 s 13]
  • ▸ Chapter 5 – Supplementary provisions (ss 14-18)
    • Section 14 – The State and public bodies [VATCA 2010 s 14]
    • Section 15 – VAT groups [VATCA 2010 s 15]
    • Section 16 – Reverse charge for certain supplies [VATCA 2010 s 16]
    • Section 17 – Other provisions in relation to services [VATCA 2010 s 17]
    • Section 18 – Distortion of competition, deemed taxable supplies, etc. [VATCA 2010 s 18]
▸ Part 3 – Taxable transactions (ss 19-28)
  • ▸ Chapter 1 – Supply of goods (ss 19-23)
    • Section 19 – Meaning of supply of goods [VATCA 2010 s 19]
    • Section 20 – Transfers, etc. deemed not to be supplies [VATCA 2010 s 20]
    • Section 21 – Supplies made free of charge [VATCA 2010 s 21]
    • Section 22 – Special rules in relation to supplies of goods [VATCA 2010 s 22]
    • Section 23 – Supply following intra-Community acquisition [VATCA 2010 s 23]
    • Section 23A – Call-off stock arrangements [VATCA 2010 s 23A]
  • ▸ Chapter 2 – Intra-Community acquisition (ss 24)
    • Section 24 – Intra-Community acquisitions of goods [VATCA 2010 s 24]
  • ▸ Chapter 3 – Supply of services (ss 25-28)
    • Section 25 – Meaning of supply of services [VATCA 2010 s 25]
    • Section 26 – Transfer of intangible business assets deemed not to be supply of services [VATCA 2010 s 26]
    • Section 27 – Self-supply of services [VATCA 2010 s 27]
    • Section 28 – Special rules in relation to supplies of services [VATCA 2010 s 28]
▸ Part 4 – Place of taxable transactions (ss 29-35A)
  • ▸ Chapter 1 – Place of supply of goods (ss 29-31)
    • Section 29 – General rules [VATCA 2010 s 29]
    • Section 30 – Goods supplied to non-registered persons (distance sales) [VATCA 2010 s 30]
    • Section 31 – Gas and electricity supplies [VATCA 2010 s 31]
  • ▸ Chapter 2 – Place of intra-Community transactions (ss 32-32A)
    • Section 32 – Intra-Community acquisitions of goods [VATCA 2010 s 32]
    • Section 32A – Chain transactions [VATCA 2010 s 32A]
  • ▸ Chapter 3 – Place of supply of services (ss 33-35)
    • Section 33 – Application and interpretation of section 34 [VATCA 2010 s 33]
    • Section 34 – General rules [VATCA 2010 s 34]
    • Section 35 – Use and enjoyment provisions [VATCA 2010 s 35]
  • ▸ Chapter 4 – Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods etc (s 35A)
    • Section 35A – Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services [VATCA 2010 s 35A]
▸ Part 5 – Taxable amount (ss 36-45)
  • ▸ Chapter 1 – Taxable amount - principal provisions (ss 36-44)
    • Section 36 – Definitions - Chapter 1 [VATCA 2010 s 36]
    • Section 37 – General rules on taxable amount [VATCA 2010 s 37]
    • Section 38 – Determination that open market value applies [VATCA 2010 s 38]
    • Section 39 – General provisions on consideration [VATCA 2010 s 39]
    • Section 40 – Special consideration rule, triangulation [VATCA 2010 s 40]
    • Section 41 – Two-thirds rule [VATCA 2010 s 41]
    • Section 42 – Taxable amount for certain supplies [VATCA 2010 s 42]
    • Section 43 – Vouchers, etc. [VATCA 2010 s 43]
    • Section 43A – Vouchers - multi-purpose and single purpose, etc. [VATCA 2010 s 43A]
    • Section 44 – Non-business use of immovable goods [VATCA 2010 s 44]
  • ▸ Chapter 2 – Adjustment and recovery of consideration (ss 45)
    • Section 45 – Adjustment and recovery of consideration [VATCA 2010 s 45]
▸ Part 6 – Rates and exemptions (ss 46-52)
  • ▸ Chapter 1 – Rates (ss 46-51)
    • Section 46 – Rates of tax [VATCA 2010 s 46]
    • Section 47 – Composite and multiple supplies [VATCA 2010 s 47]
    • Section 48 – Works of art, etc. [VATCA 2010 s 48]
    • Section 49 – Contract work [VATCA 2010 s 49]
    • Section 50 – Provisions in relation to certain supplies [VATCA 2010 s 50]
    • Section 51 – Determinations on rates and exemptions [VATCA 2010 s 51]
  • ▸ Chapter 2 – Exemptions (ss 52)
    • Section 52 – General rule on exempted activity [VATCA 2010 s 52]
▸ Part 7 – Provisions relating to imports, exports, etc. (ss 53-58)
  • Section 53 – Imports - general provisions [VATCA 2010 s 53]
  • Section 53A – Postponed accounting [VATCA 2010 s 53A]
  • Section 54 – Remission or repayment of tax on certain imported goods [VATCA 2010 s 54]
  • Section 55 – Goods in transit - miscellaneous provisions [VATCA 2010 s 55]
  • Section 56 – Zero-rating scheme for qualifying businesses [VATCA 2010 s 56]
  • Section 57 – Remission of tax on goods exported, etc. [VATCA 2010 s 57]
  • Section 58 – Retail export scheme [VATCA 2010 s 58]
▸ Part 8 – Deductions (ss 59-64)
  • ▸ Chapter 1 – General provisions (ss 59-62A)
    • Section 59 – Deduction for tax borne or paid [VATCA 2010 s 59]
    • Section 60 – General limits on deductibility [VATCA 2010 s 60]
    • Section 61 – Apportionment for dual-use inputs [VATCA 2010 s 61]
    • Section 62 – Reduction of tax deductible in relation to qualifying vehicles [VATCA 2010 s 62]
    • Section 62A – Adjustment of tax deductible in relation to unpaid consideration [VATCA 2010 s 62A]
  • ▸ Chapter 2 – Capital goods scheme (ss 63-64)
    • Section 63 – Interpretation and application [VATCA 2010 s 63]
    • Section 64 – Capital goods scheme [VATCA 2010 s 64]
▸ Part 9 – Obligations of accountable persons (ss 65-85)
  • ▸ Chapter 1 – Registration (ss 65)
    • Section 65 – Registration [VATCA 2010 s 65]
  • ▸ Chapter 2 – Invoicing (ss 66-73)
    • Section 66 – Issue of invoices and other documents [VATCA 2010 s 66]
    • Section 67 – Amendments to invoices [VATCA 2010 s 67]
    • Section 68 – Flat-rate farmer invoices and other documents [VATCA 2010 s 68]
    • Section 69 – Invoices or credit notes - errors, etc. [VATCA 2010 s 69]
    • Section 70 – Time limits for issuing invoices, etc. [VATCA 2010 s 70]
    • Section 71 – Self-billing and outsourcing [VATCA 2010 s 71]
    • Section 72 – Storage of invoices [VATCA 2010 s 72]
    • Section 73 – Requests for particulars in respect of repayment of tax [VATCA 2010 s 73]
  • ▸ Chapter 3 – Returns and payment of tax (ss 74-79)
    • Section 74 – Tax due on supplies [VATCA 2010 s 74]
    • Section 75 – Tax due on intra-Community acquisitions [VATCA 2010 s 75]
    • Section 76 – Returns and remittances [VATCA 2010 s 76]
    • Section 77 – Authorisations in relation to filing dates [VATCA 2010 s 77]
    • Section 77A – Adjustments to returns [VATCA 2010 s 77A]
    • Section 78 – Electronic remittances and returns [VATCA 2010 s 78]
    • Section 79 – Special provisions in relation to payment dates [VATCA 2010 s 79]
  • ▸ Chapter 4 – Tax due on moneys received (s 80)
    • Section 80 – Tax due on moneys received basis [VATCA 2010 s 80]
  • ▸ Chapter 5 – Expression of doubt (s 81)
    • Section 81 – Letter of expression of doubt [VATCA 2010 s 81]
  • ▸ Chapter 6 – Recapitulative statements (ss 82-83)
    • Section 82 – Statement of intra-Community supplies of goods [VATCA 2010 s 82]
    • Section 83 – Statement of intra-Community supplies of taxable services [VATCA 2010 s 83]
  • ▸ Chapter 7 – Record keeping (ss 84-85)
    • Section 84 – Duty to keep records [VATCA 2010 s 84]
    • Section 85 – Supplementary provisions on records [VATCA 2010 s 85]
▸ Part 9A – Reporting obligations of certain payment service providers (ss 85A-85H)
  • Section 85A – Interpretation [VATCA 2010 s 85A]
  • Section 85B – Meaning of "cross-border payment" [VATCA 2010 s 85B]
  • Section 85C – Requirement to keep records [VATCA 2010 s 85C]
  • Section 85D – Record keeping requirements [VATCA 2010 s 85D]
  • Section 85E – Retention of records by payment service providers [VATCA 2010 s 85E]
  • Section 85F – Reporting requirements of payment service providers [VATCA 2010 s 85F]
  • Section 85G – Manner of reporting [VATCA 2010 s 85G]
  • Section 85H – Retention and transmission of information by Revenue Commissioners [VATCA 2010 s 85H]
▸ Part 10 – Special schemes (ss 86-92D)
  • ▸ Chapter 1 – Special schemes — miscellaneous (ss 86-91)
    • Section 86 – Special provisions for tax invoiced by flat-rate farmers [VATCA 2010 s 86]
    • Section 86A – Restriction of flat-rate addition [VATCA 2010 s 86A]
    • Section 87 – Margin scheme - taxable dealers [VATCA 2010 s 87]
    • Section 88 – Margin scheme - travel agents [VATCA 2010 s 88]
    • Section 89 – Margin scheme - auctioneers [VATCA 2010 s 89]
    • Section 90 – Investment gold [VATCA 2010 s 90]
    • Section 91 – Electronic services scheme [VATCA 2010 s 91]
  • ▸ Chapter 2 – Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss 91A-91K)
    • Section 91A – Definitions [VATCA 2010 s 91A]
    • Section 91B – Non-Union scheme (where the State is Member State of identification) [VATCA 2010 s 91B]
    • Section 91C – Non-Union scheme (where the State is Member State of consumption) [VATCA 2010 s 91C]
    • Section 91D – Union scheme (where the State is Member State of identification) [VATCA 2010 s 91D]
    • Section 91E – Union scheme (where the State is Member State of consumption) [VATCA 2010 s 91E]
    • Section 91F – Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services [VATCA 2010 s 91F]
    • Section 91G – Electronic interfaces facilitating distance sales of goods [VATCA 2010 s 91G]
    • Section 91H – Special arrangements for value-added tax on import [VATCA 2010 s 91H]
    • Section 91I – Import scheme - interpretation and general provisions [VATCA 2010 s 91I]
    • Section 91J – Import scheme (where the State is Member State of identification) [VATCA 2010 s 91J]
    • Section 91K – Import scheme (where the State is Member State of consumption) [VATCA 2010 s 91K]
  • ▸ Chapter 3 – Suspension arrangements for alcohol products (s 92)
    • Section 92 – Suspension arrangements for alcohol products [VATCA 2010 s 92]
  • ▸ Chapter 4 – Deposit return scheme ( s 92A)
    • Section 92A – Deposit Return Scheme [VATCA 2010 s 92A]
  • ▸ Chapter 5 – Cross-border special scheme for small enterprises (ss 92B-92D)
    • Section 92B – Definitions [VATCA 2010 s 92B]
    • Section 92C – Special scheme for small enterprises where the State is the Member State of establishment [VATCA 2010 s 92C]
    • Section 92D – Special scheme for small enterprises not established in the State where the State is the Member State of exemption [VATCA 2010 s 92D]
▸ Part 11 – Immovable goods (ss 93-98)
  • Section 93 – Supply of immovable goods (old rules) [VATCA 2010 s 93]
  • Section 94 – Supplies of immovable goods (new rules) [VATCA 2010 s 94]
  • Section 95 – Transitional measures for supplies of immovable goods [VATCA 2010 s 95]
  • Section 96 – Waiver of exemption under old rules [VATCA 2010 s 96]
  • Section 97 – Option to tax letting of immovable goods [VATCA 2010 s 97]
  • Section 98 – Valuation of an interest in immovable goods [VATCA 2010 s 98]
▸ Part 12 – Refunds and repayments of tax (ss 99-105)
  • Section 99 – General provisions on refund of tax [VATCA 2010 s 99]
  • Section 100 – Unjust enrichment [VATCA 2010 s 100]
  • Section 101 – Intra-Community refunds of tax [VATCA 2010 s 101]
  • Section 102 – Refunds to taxable persons established outside the Community [VATCA 2010 s 102]
  • Section 103 – Ministerial refund orders (VAT orders) [VATCA 2010 s 103]
  • Section 104 – Repayments in specific circumstances [VATCA 2010 s 104]
  • Section 105 – Interest on refunds of tax [VATCA 2010 s 105]
▸ Part 13 – Administration and general (ss 106-120)
  • ▸ Chapter 1 – Administration (ss 106-108)
    • Section 106 – Care and management of tax [VATCA 2010 s 106]
    • Section 107 – Officer responsible in case of body of persons [VATCA 2010 s 107]
    • Section 108 – Inspection and removal of records [VATCA 2010 s 108]
  • ▸ Chapter 1A – Special measures for the protection of the tax (ss 108A-109A)
    • Section 108A – Notice of requirement to furnish certain information, etc. [VATCA 2010 s 108A]
    • Section 108B – Notice of requirement to issue a document [VATCA 2010 s 108B]
    • Section 108C – Joint and several liability for tax [VATCA 2010 s 108C]
    • Section 108D – Cancellation of a registration number - special provisions for notification and publication [VATCA 2010 s 108D]
    • Section 109 – Security to be given by certain taxable persons [VATCA 2010 s 109]
    • Section 109A – Tax representative [VATCA 2010 s 109A]
  • ▸ Chapter 2 – Estimation, assessment and time limits (ss 110-113)
    • Section 110 – Estimation of tax due [VATCA 2010 s 110]
    • Section 111 – Assessment of tax due [VATCA 2010 s 111]
    • Section 112 – Generation of electronic, etc. estimates and assessments [VATCA 2010 s 112]
    • Section 113 – Time limits [VATCA 2010 s 113]
  • ▸ Chapter 3 – Interest and penalties (ss 114-118)
    • Section 114 – Interest payable by accountable persons [VATCA 2010 s 114]
    • Section 114A – Interest payable in certain circumstances [VATCA 2010 s 114A]
    • Section 114B – Covid-19: special warehousing and interest provisions [VATCA 2010 s 114B]
    • Section 115 – Penalties generally [VATCA 2010 s 115]
    • Section 116 – Penalty for deliberately or carelessly making incorrect returns, etc. [VATCA 2010 s 116]
    • Section 116A – Penalty for deliberately or carelessly making incorrect returns, etc. [VATCA 2010 s 116A]
    • Section 117 – Penalty for assisting in making incorrect returns, etc. [VATCA 2010 s 117]
    • Section 118 – Mitigation and application of penalties [VATCA 2010 s 118]
  • ▸ Chapter 4 – Appeals and regulations (ss 119-120)
    • Section 119 – Appeals [VATCA 2010 s 119]
    • Section 120 – Regulations [VATCA 2010 s 120]
▸ Part 14 – Repeals, consequential amendments, transitional measures and Commencement (ss 120-125)
  • Section 121 – Definition of “repealed enactment” [VATCA 2010 s 121]
  • Section 122 – Repeal of Value-Added Tax Act 1972, etc. [VATCA 2010 s 122]
  • Section 123 – Consequential amendments and repeals and revocations [VATCA 2010 s 123]
  • Section 124 – Transitional provisions [VATCA 2010 s 124]
  • Section 125 – Commencement [VATCA 2010 s 125]
▸ Schedules
  • ▸ Schedule 1 Exempt activities
    • Part 1 – Activities in the public interest (para 1-5) [VATCA 2010 Sch 1 Part 1]
    • Part 2 – Other exempted activities (para 6-15) [VATCA Sch 1 Part 2]
  • ▸ Schedule 2 Zero-rated goods and services
    • Part 1 – International supplies (para 1-7) [VATCA 2010 Sch 2 Part 1]
    • Part 2 – Supplies within the State (para 8-13) [VATCA 2010 Sch 2 Part 2]
  • ▸ Schedule 3 Goods and services chargeable at the reduced rate
    • Part 1 – Interpretation (para 1-2) [VATCA 2010 Sch 3 Part 1]
    • Part 2 – Annex III supplies (para 3-13) [VATCA 2010 Sch 3 Part 2]
    • Part 2A – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive (para 13A) [VATCA 2010 Sch 3 Part 2A]
    • Part 2B – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (para 13B) [VATCA 2010 Sch 3 Part 2B]
    • Part 3 – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) of the VAT Directive (para 14) [VATCA 2010 Sch 3 Part 3]
    • Part 4 – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (para 15-21) [VATCA 2010 Sch 3 Part 4]
    • Part 5 – Supplies of certain live plants and similar goods (para 22) [VATCA 2010 Sch 3 Part 5]
    • Part 6 – Supplies of certain works of art, antiques and literary manuscripts (para 23-25) [VATCA 2010 Sch 3 Part 6]
  • ▸ Schedule 4 Agricultural production activities and services [VATCA 2010 Sch 4]
    • Part 1 – Annex VII and Article 295(2) of the VAT Directive [VATCA 2010 Sch 4 Part 1]
    • Part 2 – Annex VIII of the VAT Directive [VATCA 2010 Sch 4 Part 2]
  • 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 [VATCA 2010 Sch 5]
  • Schedule 6 Activities listed in Annex 1 of the VAT Directive [VATCA 2010 Sch 6]
  • ▸ Schedule 7 Consequential amendments [VATCA 2010 Sch 7]
    • Schedule 7 Part 1 Consequential amendments to Acts [VATCA 2010 Sch 7 Part 1]
    • Schedule 7 Part 2 Consequential amendments to Statutory Instruments [VATCA 2010 Sch 7 Part 2]
  • ▸ Schedule 8 Repeals and revocations [VATCA 2010 Sch 8]
    • Schedule 8 Part 1 Repeals [VATCA 2010 Sch 8 Part 1]
    • Schedule 8 Part 2 Revocations [VATCA 2010 Sch 8 Part 2]
  • ▸ Schedule 9 Non-application of section 2(4A) to certain provisions of Act [VATCA 2010 Sch 9]
    • Schedule 9 Part 1 [VATCA 2010 Sch 9 Part 1]
    • Schedule 9 Part 2 [VATCA 2010 Sch 9 Part 2]
    • Schedule 9 Part 3 [VATCA 2010 Sch 9 Part 3]
Schedules / Schedule 3 Goods and services chargeable at the reduced rate / Part 2A – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive (para 13A)

Part 2A – Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive (para 13A) [VATCA 2010 Sch 3 Part 2A]

Contents

  • 13A. District heating [VATCA 2010 Sch 3 para 13A] Section commentary

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