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 91K

Import scheme (where the State is Member State of consumption)

Section 91K sets out the VAT obligations of participants in the import scheme for distance sales of low-value goods imported from outside the EU, where Ireland is the Member State of consumption.

  • A person registered in the Irish import scheme register, or using the equivalent scheme in another Member State, is an accountable person for supplies made under the import scheme in Ireland and is not required to register separately under the normal VAT registration rules for those supplies.
  • The scheme participant must file a monthly VAT return and remit the corresponding tax to the Member State of identification by the end of the month following the return period, and these are treated as if filed with and paid to the Irish Collector-General on the date received by that Member State.
  • A scheme participant may not deduct input VAT on the import scheme return but must instead recover it through the appropriate refund mechanism — either the section 101 refund procedure, the Thirteenth Directive refund procedure, or (where separately registered) the normal VAT return.
  • Records relating to import scheme sales into Ireland must be retained for ten years from 31 December of the year in which the transaction took place.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member