Value Added Tax Consolidation Act 2010 section 83

Statement of intra-Community supplies of taxable services

Section 83 requires accountable persons who supply services to VAT-registered persons in other EU Member States to file periodic VIES (VAT Information Exchange System) statements with Revenue detailing those supplies.

• An accountable person must file a VIES statement listing intra-Community supplies of services where the customer is liable to account for the VAT under Article 196 of the VAT Directive; the default filing deadline is the 23rd of the month following the end of each calendar quarter.
• A trader may elect to file VIES statements on a monthly basis instead, in which case the deadline is the 23rd of the month following the month in which the supplies were made.
• Continuous supplies of services lasting more than one year, where no statements of account or payments are made during a calendar year, are treated as completed at the end of each calendar year until the supply finally ends.
• A trader who was required to file a VIES statement for a previous period must continue to file a nil statement for any period in which no intra-Community supplies of services were made, unless Revenue authorises otherwise.