Directive

Article 369l [Special scheme - Distance sales of goods imported from outside Community - taxable person not established within the Community - intermediary - Member State of identification - Member State of consumption]

Article 369m [Distance sales of goods imported from outside Community - persons who can use special scheme]

Article 369n [Distance sales of goods imported from outside Community - time of supply is chargeable event]

Article 369o [Distance sales of goods imported from outside Community - taxable person must state Member State of identification]

Article 369p [Distance sales of goods imported from outside Community - information to be provided by taxable person not using an intermediary]

Article 369q [Distance sales of goods imported from outside Community - Member State of identification must issue VAT number to person using scheme]

Article 369r [Distance sales of goods imported from outside Community - Member State of identification may deleted VAT number of person not using scheme]

Article 369s [Distance sales of goods imported from outside Community - person using scheme must file VAT return]

Article 369t [Distance sales of goods imported from outside Community - VAT return details]

Article 369u [Distance sales of goods imported from outside Community - VAT return must be in euro]

Article 369v [Distance sales of goods imported from outside Community - person using scheme must pay VAT, in euro, by the deadline]

Article 369w [Distance sales of goods imported from outside Community - no input VAT deduction]

Article 369x [Distance sales of goods imported from outside Community - records]

Value Added Tax Consolidation Act 2010 section 91I

Import scheme - interpretation and general provisions

Section 91I sets out the key definitions, eligibility rules and general provisions for the VAT import scheme, which applies to distance sales of low-value goods imported into the EU from outside the Community.

  • The section defines core terms used in the import scheme, including "intermediary", "Member State of identification", "Member State of consumption" and "VAT return".
  • The import scheme applies to distance sales of goods imported from third territories or third countries in consignments with an intrinsic value not exceeding €150, but excludes excisable products.
  • Any EU-established taxable person may use the scheme, as may non-EU taxable persons acting through an EU-established intermediary or established in a country with an EU mutual assistance agreement.
  • Once a taxable person opts into the import scheme, it must apply to all of that person's distance sales of imported goods, and VAT becomes chargeable at the point when payment is accepted.

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