Value-Added Tax Consolidation Act 2010 (No. 31)

AI Summary of Value-Added Tax Consolidation Act 2010 (No. 31)

The Value-Added Tax Consolidation Act 2010 consolidates regulations concerning VAT in Ireland, establishing definitions, provisions for accountable persons, taxable transactions, and associated rights and obligations. It outlines various taxation principles, including charges, exemptions, and rates applicable to goods and services, with an emphasis on the treatment of intra-Community transactions and international supplies.

Additionally, the Act specifies the procedural frameworks for registration, invoicing, and returns, ensuring accountability and proper documentation by taxable persons. Key sections address compliance measures, penalty frameworks for non-compliance, and mechanisms for appealing determinations made by the Revenue Commissioners, reinforcing the legal structure governing VAT compliance and enforcement in the jurisdiction.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Published date: 23 November 2010

		Future version	Amendment requiring commencement	Draft proposed change
	Introductory Text
	Acts Referred to
	Part 1 Preliminary and General (ss. 1-3)
	1. Short title.
	2. Interpretation - general.
	3. Charge of value-added tax.
	Part 2 Accountable persons (ss. 4-18)
	Chapter 1 Interpretation (s. 4)
	4. Definitions - Part 2.
	Chapter 2 General rules (ss. 5-8)
	5. Persons who are, or who may become, accountable persons.
	6. Persons not accountable persons unless they so elect.
	7. Treatment of persons as not accountable.
	8. Cancellation of election.
	Chapter 3 Rules for intra-Community acquisitions (ss. 9-11)
	9. Intra-Community acquisitions and accountable persons.
	10. Certain supplies of goods - supplier not established in the State.
	11. Other provisions in relation to goods.
	Chapter 4 Services supplied in the State by persons established outside the State (ss. 12-13)
	12. Services received from abroad and accountable persons.
	13. Certain supplies of services - supplier not established in the State.
	Chapter 5 Supplementary provisions (ss. 14-18)
	14. The State and public bodies.
	15. VAT groups.
	16. Reverse charge for certain supplies.
	17. Other provisions in relation to services.
	18. Distortion of competition, deemed taxable supplies, etc.
	Part 3 Taxable Transactions (ss. 19-28)
	Chapter 1 Supply of goods (ss. 19-23A)
	19. Meaning of supply of goods.
	20. Transfers, etc. deemed not to be supplies.
	21. Supplies made free of charge.
	22. Special rules in relation to supplies of goods.
	23. Supply following intra-Community acquisition.
	23A. Call-off stock arrangements.
	Chapter 2 Intra-Community acquisitions (s. 24)
	24. Intra-Community acquisitions of goods.
	Chapter 3 Supply of services (ss. 25-28)
	25. Meaning of supply of services.
	26. Transfer of intangible business assets deemed not to be supply of services.
	27. Self-supply of services.
	28. Special rules in relation to supplies of services.
	Part 4 Place of Taxable Transactions (ss. 29-35A)
	Chapter 1 Place of supply of goods (ss. 29-31)
	29. General rules.
	30. Goods supplied to non-registered persons.
	31. Gas and electricity supplies.
	Chapter 2 Place of intra-Community transactions (ss. 32-32A)
	32. Intra-Community acquisitions of goods.
	32A. Chain transactions.
	Chapter 3 Place of supply of services (ss. 33-35)
	33. Application and interpretation of section 34.
	34. General rules.
	35. Use and enjoyment provisions.
	Chapter 4 Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services (s. 35A)
	35A.
	Part 5 Taxable Amount (ss. 36-45)
	Chapter 1 Taxable amount - principal provisions (ss. 36-44)
	36. Definitions - Chapter 1.
	37. General rules on taxable amount.
	38. Determination that open market value applies.
	39. General provisions on consideration.
	40. Special consideration rule, triangulation.
	41. Two-thirds rule.
	42. Taxable amount for certain supplies.
	43. Vouchers, etc.
	43A. Vouchers - Multi-purpose and single - purpose, etc.
	44. Non-business use of immovable goods.
	Chapter 2 Adjustment and recovery of consideration (s. 45)
	45. Adjustment and recovery of consideration.
	Part 6 Rates and Exemption (ss. 46-52)
	Chapter 1 Rates (ss. 46-51)
	46. Rates of tax.
	47. Composite and multiple supplies.
	48. Works of art, etc.
	49. Contract work.
	50. Provisions in relation to certain supplies.
	51. Determinations on rates and exemptions.
	Chapter 2 Exemptions (s. 52)
	52. General rule on exempted activity.
	Part 7 Provisions Relating to Imports, Exports, etc. (ss. 53-58)
	53. Imports - general provisions.
	53A. Postponed accounting
	54. Remission or repayment of tax on certain imported goods.
	55. Goods in transit - miscellaneous provisions.
	56. Zero-rating scheme for qualifying businesses.
	57. Remission of tax on goods exported, etc.
	58. Retail export scheme.
	Part 8 Deductions (ss. 59-64)
	Chapter 1 General provisions (ss. 59-62A)
	59. Deduction for tax borne or paid.
	60. General limits on deductibility.
	61. Apportionment for dual-use inputs.
	62. Reduction of tax deductible in relation to qualifying vehicles.
	62A. Adjustment of tax deductible in relation to unpaid consideration.
	Chapter 2 Capital goods scheme (ss. 63-64)
	63. Interpretation and application.
	64. Capital goods scheme.
	Part 9 Obligations of Accountable Persons (ss. 65-85)
	Chapter 1 Registration (s. 65)
	65. Registration.
	Chapter 2 Invoicing (ss. 66-73)
	66. Issue of invoices and other documents.
	67. Amendments to invoices.
	68. Flat-rate farmer invoices and other documents.
	69. Invoices or credit notes - errors, etc.
	70. Time limits for issuing invoices, etc.
	71. Self-billing and outsourcing.
	72. Storage of invoices.
	73. Requests for particulars in respect of repayment of tax.
	Chapter 3 Returns and payment of tax (ss. 74-79)
	74. Tax due on supplies.
	75. Tax due on intra-Community acquisitions.
	76. Returns and remittances.
	77. Authorisations in relation to filing dates.
	77A. Adjustments to returns
	78. Electronic remittances and returns.
	79. Special provisions in relation to payment dates.
	Chapter 4 Tax due on moneys received (s. 80)
	80. Tax due on moneys received basis.
	Chapter 5 Expression of doubt (s. 81)
	81. Letter of expression of doubt.
	Chapter 6 Recapitulative statements (ss. 82-83)
	82. Statement of intra-Community supplies of goods.
	83. Statement of intra-Community supplies of taxable services.
	Chapter 7 Record keeping (ss. 84-85)
	84. Duty to keep records.
	85. Supplementary provisions on records.
	Part 9A Reporting obligations of certain payment service providers (ss. 85A-85H)
	85A. Interpretation.
	85B. Meaning of 'cross-border payment'.
	85C. Requirement to keep records.
	85D. Record keeping requirements.
	85E. Retention of records by payment service providers.
	85F. Reporting requirements of payment service providers.
	85G. Manner of reporting.
	85H. Retention and transmission of information by Revenue Commissioners.
	Part 10 Special Schemes (ss. 86-92)
	Chapter 1 Special Schemes - Miscellaneous (ss. 86-91)
	86. Special provisions for tax invoiced by flat-rate farmers.
	86A. Restriction of flat-rate addition.
	87. Margin scheme - taxable dealers.
	88. Margin scheme - travel agents.
	89. Margin scheme - auctioneers.
	90. Investment gold.
	91. Electronic services scheme.
	Chapter 2 Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)
	91A. Definitions.
	91B. Non-Union scheme (where the State is Member State of identification).
	91C. Non-Union scheme (where the State is Member State of consumption).
	91D. Union scheme (where the State is Member State of identification).
	91E. Union scheme (where the State is Member State of consumption).
	91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.
	91G. Electronic interfaces facilitating distance sales of goods.
	91H. Special arrangements for value-added tax on import.
	91I. Import scheme - interpretation and general provisions.
	91J. Import scheme (where the State is Member State of identification).
	91K. Import scheme (where the State is Member State of consumption).
	Chapter 3 Suspension arrangements for alcohol products (s. 92)
	92. Suspension arrangements for alcohol products.
	Chapter 4 Deposit Return Scheme (s. 92A)
	92A. Deposit Return Scheme.
	Chapter 5 Cross-border special scheme for small enterprises (ss. 92B-92D)
	92B. Definitions
	92C. Special scheme for small enterprises where the State is the Member State of establishment
	92D. Special scheme for small enterprises not established in the State where the State is the Member State of exemption
	Part 11 Immovable Goods (ss. 93-98)
	93. Supply of immovable goods (old rules).
	94. Supplies of immovable goods (new rules).
	95. Transitional measures for supplies of immovable goods.
	96. Waiver of exemption under old rules.
	97. Option to tax letting of immovable goods.
	98. Valuation of an interest in immovable goods.
	Part 12 Refunds and Repayments of Tax (ss. 99-105)
	99. General provisions on refund of tax.
	100. Unjust enrichment.
	101. Intra-Community refunds of tax.
	102. Refunds to taxable persons established outside the Community.
	103. Ministerial refund orders.
	104. Repayments in specific circumstances.
	105. Interest on refunds of tax.
	Part 13 Administration and General (ss. 106-120)
	Chapter 1 Administration (ss. 106-109)
	106. Care and management of tax.
	107. Officer responsible in case of body of persons.
	108. Inspection and removal of records.
	Chapter 1A Special measures for the protection of the tax (ss. 108A-109A)
	108A. Notice of requirement to furnish certain information, etc.
	108B. Notice of requirement to issue a document
	108C. Joint and several liability for tax
	108D. Cancellation of a registration number special provisions for notification and publication
	109. Security to be given by certain taxable persons.
	109A. Tax representative.
	Chapter 2 Estimation, assessment and time limits (ss. 110-113)
	110. Estimation of tax due.
	111. Assessment of tax due.
	112. Generation of electronic, etc. estimates and assessments.
	113. Time limits.
	Chapter 3 Interest and penalties (ss. 114-118)
	114. Interest payable by accountable persons.
	114A. Interest payable in certain circumstances.
	114B. Covid-19: special warehousing and interest provisions
	115. Penalties generally.
	116. Penalty for deliberately or carelessly making incorrect returns, etc.
	116A. Penalty for deliberately or carelessly making incorrect returns, etc.
	117. Penalty for assisting in making incorrect returns, etc.
	118. Mitigation and application of penalties.
	Chapter 4 Appeals and regulations (ss. 119-120)
	119. Appeals.
	120. Regulations.
	Part 14 Repeals, Consequential Amendments, Transitional Measures and Commencement (ss. 121-125)
	121. Definition of "repealed enactment".
	122. Repeal of Value-Added Tax Act 1972, etc.
	123. Consequential amendments and repeals and revocations.
	124. Transitional provisions.
	125. Commencement.
	Schedule 1 Exempt Activities
	Schedule 1, Part 1 Activities in the Public Interest (paras. 1-5)
	Schedule 1, Part 2 Other Exempted Activities (paras. 6-15)
	Schedule 2 Zero-rated Goods and Services
	Schedule 2, Part 1 International Supplies (paras. 1-7)
	Schedule 2, Part 2 Supplies Within the State (paras. 8-14)
	Schedule 3 Goods and Services chargeable at the reduced rate
	Schedule 3, Part 1 Interpretation (paras. 1-2)
	Schedule 3, Part 2 Annex III Supplies (paras. 3-13)
	Schedule 3, Part 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive (para. 13A)
	Schedule 3, Part 2B Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (para. 13B)
	Schedule 3, Part 3 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) of the VAT Directive (para. 14)
	Schedule 3, Part 4 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (paras. 15-21)
	Schedule 3, Part 5 Supplies of Certain Live Plants and Similar Goods (para. 22)
	Schedule 3, Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts (paras. 23-25)
	Schedule 4 Agricultural Production Activities and Services
	Schedule 4, Part 1 Annex VII and Article 295(2) of the VAT Directive
	Schedule 4, Part 2 Annex VIII of the VAT Directive
	Schedule 5 Works of Art, Collectors' Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48
	Schedule 6 Activities Listed in Annex 1 of the VAT Directive
	Schedule 7 Consequential Amendments
	Schedule 7, Part 1 Consequential Amendments to Acts
	Schedule 7, Part 2 Consequential Amendments to Statutory Instruments
	Schedule 8 Repeals and Revocations
	Schedule 8, Part 1 Repeals
	Schedule 8, Part 2 Revocations
	Schedule 9 Non-application of section 2(4A) to certain provisions of Act
	Schedule 9, Part 1
	Schedule 9, Part 2
	Schedule 9, Part 3