Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications →
  • Tax Magic 2026 See all events →
  • Blog Legislation Videos
  • About Tax World UK 🇬🇧
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications
Events
Tax Magic 2026 See all events
Resources
Blog Legislation Videos
Company
About Tax World UK 🇬🇧
Log in Get Started

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]
Part 2 – Accountable persons / Chapter 4 – Services supplied in the State by persons established outside the State / Section 13 – Certain supplies of services - supplier not established in the State

Deleted by European Union (Value-Added Tax) Regulations 2010 (SI 612/2010) regulation 3(a).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member
← Section 12 Section 14 →

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld UK 🇬🇧

Explore

  • Blog
  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.