Value Added Tax Consolidation Act 2010 section 92

Suspension arrangements for alcohol products

Section 92 sets out the VAT rules that apply to alcohol products held under excise duty suspension arrangements, ensuring that VAT on the duty-inclusive price is paid when the goods leave the suspension arrangement.

• Supplies of alcohol products within a suspension arrangement (e.g. a bonded warehouse) are disregarded for VAT purposes, except for the final supply in the State, which is the only taxable supply.
• VAT on alcohol products becomes due at the same time as the excise duty, whether the goods are supplied from suspension, acquired from another EU Member State, or imported from outside the EU.
• The taxable amount on which VAT is charged includes the excise duty payable on the goods when they are released for consumption in the State.
• VAT on alcohol products is collected under the same rules as excise duty, and the person liable must complete the appropriate Revenue form.