Value Added Tax Consolidation Act 2010 section 91C

Non-Union scheme (where the State is Member State of consumption)

Section 91C sets out the rules that apply under the non-Union scheme where a non-EU established trader supplies telecommunications, broadcasting or electronically supplied services to non-taxable persons in the State, making the State the Member State of consumption.

• A person who uses the non-Union scheme (whether identified in the State under section 91B or in another Member State) is an accountable person in respect of scheme services supplied in the State, and is treated as having fulfilled the normal VAT registration obligation
• The scheme participant must file a VAT return and remit the tax due by the end of the month following the relevant calendar quarter, and these are treated as returns and payments made under section 76
• Where supplies are made in a non-euro currency, the exchange rate to be used is that published by the European Central Bank for the last day of the calendar quarter, or if none is published on that day, the rate on the next day of publication
• The participant cannot deduct input VAT on scheme supplies through the scheme return but may claim a refund under the 13th VAT Directive or, if also registered for VAT in the State, deduct through the normal VAT return