Value Added Tax Consolidation Act 2010 section 91F

Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services

Section 91F empowers Revenue to make regulations necessary to give effect to the special VAT schemes for telecommunications, broadcasting and electronically supplied services.

• Revenue may make regulations as necessary to give effect to the non-Union scheme or the Union scheme.
• Revenue may also make regulations to give effect to the schemes contained in sections 91G to 91K, which cover electronic interfaces facilitating distance sales and the import scheme.
• The regulation-making power is broad, allowing Revenue to address procedural and administrative matters arising under the special schemes.
• Regulations under this section have been made by statutory instrument, including SI 340/2014 and SI 327/2021.