Value Added Tax Consolidation Act 2010 section 79

Special provisions in relation to payment dates

Section 79 sets out special payment dates for VAT arising on intra-Community acquisitions of new means of transport, excisable goods, and supplies under the electronic and digital services schemes.

• VAT on an intra-Community acquisition of a new motor vehicle by a person with no VAT deduction entitlement is payable at the time of VRT payment or, where no VRT applies, at the time of vehicle registration or by the 15th of the month following acquisition.
• VAT on an intra-Community acquisition of a new vessel or aircraft by a person with no VAT deduction entitlement is payable in a manner determined by regulations, with customs duty collection and recovery rules applying to the VAT as if it were a duty of customs.
• VAT on an intra-Community acquisition of excisable products by an unregistered person is payable at the same time as the excise duty on those goods, with excise collection and recovery rules applying to the VAT.
• VAT due under the special schemes for electronically supplied services, the non-Union scheme, or the Union scheme is payable at the time specified for the quarterly return under the relevant scheme, which is on or before the 20th day of the month following the end of each calendar quarter.