Value Added Tax Consolidation Act 2010 section 91

Electronic services scheme

Section 91 provided for a special scheme (the electronic services scheme) enabling non-EU suppliers of electronic services to private consumers in the EU to register in a single Member State and account for VAT across all Member States through that registration. This section ceased to apply from 1 January 2015 and was replaced by sections 91A to 91F.

• Non-EU suppliers of electronic services to private consumers in the EU could opt to register in one Member State and account for VAT on all EU supplies through that registration, rather than registering separately in every Member State where they had customers.
• Quarterly VAT returns were required within 20 days of the end of each calendar quarter, showing a breakdown of supplies by Member State of consumption, with payment made in euro to a designated bank account.
• Registered suppliers could not deduct input VAT on their returns but could claim refunds under the Thirteenth VAT Directive (Council Directive 86/560/EEC).
• The electronic services scheme ceased to apply from 1 January 2015, when it was replaced by the broader special schemes for telecommunications, broadcasting, and electronically supplied services under sections 91A to 91F.