Revenue Note for Guidance

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Revenue Note for Guidance

79. Special provisions in relation to payment dates

Summary

This section sets out special rules on payment dates that apply notwithstanding the general rules on payments in section 76 (returns and remittances) and section 77 (authorisations).

The section covers payment dates for intra-Community acquisitions (ICAs) of new means of transport or of excisable products by persons with no entitlement to VAT deductibility. It also provides that non-EU based traders supplying digitised products to Irish private customers under the special scheme for electronic services must pay the VAT with their quarterly return under that scheme. In addition, it provides that taxable persons who supply telecommunications services, broadcasting services and electronically supplied services under the non-Union scheme (section 91C) or under the Union scheme (section 91E) to non-taxable persons within the State must pay the VAT with their quarterly return under those schemes.

Details

(1) Subsection (1) contains definitions for the purposes of the section.

(2) Subsection (2) provides for special rules for the payment of the VAT liability on the ICA of new motor vehicles by persons not entitled to deductibility on them. The VAT is payable:

  • at the same time as the Vehicle Registration Tax (VRT), or
  • when the vehicle is being registered if no VRT is payable, or
  • when it becomes due in accordance with section 75 (tax due on intra-Community acquisitions) if the vehicle does not have to be registered for VRT.

(2)(b) The person making the ICA may be required to complete a Revenue form.

(2)(c) The VRT provisions on collection/recovery also apply to the VAT.

(3)(a) The payment of VAT on ICAs of new boats and aircraft acquired by private individuals and accountable persons not entitled to VAT deductibility is determined by regulations. The tax is payable to Revenue within 3 days of the due date – see Regulation 28 of the VAT Regulations 2010.

(3)(b) The customs duty provisions on collection/recovery also apply to the VAT.

(4)(a) Subsection (4) deals with the payment of VAT on the intra-Community acquisition of excisable products by an unregistered person – see section 11(2). The intra-Community acquisition of excisable products is always taxable in the country of destination. This subsection provides that, where a person is not liable to tax except in relation to the acquisition, the VAT liability should be paid with the excise duty.

(4)(b) The excise provisions on collection/recovery also apply to the VAT.

(5) Tax under the special scheme for electronically supplied services (section 91) is payable when the quarterly VAT return is required to be submitted under that section. Tax under the non-Union scheme (where the State is Member State of consumption) section 91C and under the Union scheme (where the State is Member State of consumption) section 91E is payable on or before the 20th day of the month following the end of the relevant calendar quarter.

Relevant Date: Finance Act 2019