Value Added Tax Consolidation Act 2010 section 92C

Special scheme for small enterprises where the State is the Member State of establishment

Section 92C sets out the rules enabling small enterprises established in Ireland to avail of the cross-border SME exemption scheme in other EU Member States, including the eligibility criteria, registration and notification requirements, quarterly reporting obligations, and the consequences of exceeding the Union turnover threshold.

• An Irish-established taxable person may avail of the SME exemption scheme in another Member State provided neither the Union annual turnover threshold nor the relevant Member State's own annual turnover threshold is exceeded in the current or preceding calendar year, and the person has not already been assigned an SME exemption scheme number in another Member State.
• Revenue must maintain an SME exemption scheme register of qualifying persons, assign each an identification number ending in "EX", and process registrations within 35 working days (or longer where anti-avoidance checks are needed).
• Registered persons must submit quarterly electronic reports showing their annual turnover in each Member State (or a nil return), and must notify Revenue in advance of any changes to their registered details, activities, or the Member States in which they avail of the scheme.
• Where a registered person's annual turnover exceeds the Union threshold during a calendar year, the person must notify Revenue and file a part-quarter report within 15 working days, after which Revenue will cancel the person's SME exemption scheme number.