Value Added Tax Consolidation Act 2010 section 82

Statement of intra-Community supplies of goods

Section 82 requires VAT-registered persons who make intra-Community supplies of goods to lodge periodic VIES (VAT Information Exchange System) statements with Revenue, detailing those supplies and meeting specified filing deadlines.

• A VAT-registered person must lodge a VIES statement with Revenue setting out details of intra-Community supplies of goods, including the recipient's VAT identification number where goods are dispatched under call-off stock arrangements.
• The default filing deadline is the 23rd day of the month following the calendar month in which the supplies were made, but Revenue may authorise annual filing (by 23 January of the following year) for traders whose supplies fall below regulatory thresholds and who do not make intra-Community supplies of services.
• Where the total value of a trader's intra-Community supplies of goods does not exceed €50,000 in a calendar quarter, or in any of the four preceding quarters, the trader may opt to file quarterly rather than monthly, but must revert to monthly filing if the threshold is exceeded in any single month.
• A trader who has previously been required to lodge a VIES statement must continue to lodge a nil statement for any period in which no intra-Community supplies of goods were made, unless Revenue authorises otherwise.