According to eBrief No. 28/09, significant new EU legislation on VAT will come into effect on 1 January 2010 and will cover changes to the place of supply of services, a new regime for the intra-Community refunds of VAT, the requirement for recapitulative (VIES) statements for intra-Community supplies of services and the requirement for monthly VIES statements for goods.

The Directives will be transposed into Irish law through Ministerial Regulations.

Revenue have advised that they have produced a Public Consultation Paper (available http://www.revenue.ie/en/tax/vat/eu-vat-directives-transposition.html) on the transposition of the Directives. Comments should be submitted by email only to vatpandl@revenue.ie with ‘VAT Package Consultation’ in the subject line. The closing date for receipt of comments was 15 May 2009.