S.I. No. 339 of 2008 extends the electronic filing provisions to VAT eServices Returns and VIES Statements. The regulations are made in accordance with section 917E TCA97. The 25th day of August 2008 is the appointed day in relation to returns and statements.

eServices are electronically supplied services. Such services are delivered over the Internet (or an electronic network which is reliant on the Internet or similar network for its provision) and are heavily dependent on information technology for its supply. The use of the Internet or other electronic networks by parties to communicate with respect to transactions or to facilitate trading does not affect the normal VAT rules that apply. This differs from a supply that is completely dependent on the Internet in order to be carried out.

S.I. No. 339 of 2008 is reproduced at Section 2.05.