Revenue eBrief No. 100/10 European Union (Value-Added Tax) Regulations 2010 (S.I. 612 of 2010)
The European Union (Value-Added Tax) Regulations 2010 (S.I. 612 of 2010) the Value-Added Tax Consolidation Act 2010 to provide for the transposition of three European Union Directives, which are required to be transposed into Irish law.
These regulations concern:
Transposition of the 2011 changes to the Place of Supply Rules
Article 3 of Directive 2008/8/EC introduces further changes to the place of supply rules for services, following on from the substantial changes introduced in January 2010. From 1 January 2011:
- The place of supply for B2B admissions to events, seminars etc is where the event is held.
- The place of supply of B2C admissions to activities such as fairs, sporting events etc is where the event takes place.
- The place of supply of B2B services relating to events etc will fall under the general B2B rule i.e. taxed where the customer is established.
An information leaflet will be issued in January to give further guidance on how this operates. The leaflet will take account of ongoing discussions at EU level to agree a common interpretation in each Member State to ensure that neither non-taxation nor double taxation arises.
Transposition of the Technical Directive
Council Directive 2009/162/EU amends various provisions relating to imports and supplies of gas through the natural gas distribution system, or electricity or heating and cooling energy through heating and cooling networks; the importation by, or supply of goods to, certain designated bodies under EU Protocol procedures and certain other international bodies; and tax deductibility on immovable property used for both taxable and private purposes. These provisions come into effect on 1 January.
Transposition of New Refunds Directive
The Regulations also legislate for the exceptional extension agreed in October by the Council of Ministers in respect of claims for intra-Community VAT refunds for 2009. The time limit for the making of claims has been extended until 31 March 2011 from 30 September 2010.
Source: Revenue Commissioners. www.revenue.ie
