Value Added Tax Consolidation Act 2010 section 91D

Union scheme (where the State is Member State of identification)

Section 91D sets out the rules governing the Union scheme under the One Stop Shop (OSS), including eligibility, registration, quarterly VAT return filing, payment of EU VAT, corrections, and record-keeping obligations for taxable persons who choose to register in the State for the purposes of the scheme.

• A taxable person established in the State (or, in certain cases, with a fixed establishment in the State) who holds an Irish VAT number may opt to apply the Union scheme to qualifying cross-border supplies of services, intra-Community distance sales of goods, and qualifying domestic supplies of goods made to consumers in other Member States.
• An identified person must file a quarterly Union scheme VAT return, in euro, by the end of the month immediately following the end of each calendar quarter, and must remit all EU VAT due at the same time; a nil return must be filed where no qualifying supplies were made in the quarter.
• No input VAT deduction may be claimed on the Union scheme VAT return; corrections to a previously filed return may be made in a subsequent return within three years of the original filing deadline.
• An identified person must retain sufficiently detailed records of all transactions covered by the scheme for ten years from 31 December of the year in which the transaction was carried out, and must make those records available electronically to Revenue or to the relevant Member State of consumption on request.