Revenue Note for Guidance
This section requires registered traders to supply to Revenue a periodic statement of their supplies of taxable services to VAT registered persons in other Member States. These additional filing arrangements for services were introduced in January 2010 and match existing rules for goods. This is part of the VAT package on new place of supply rules and new arrangements for intra-Community refunds of VAT.
The basic rule provides that suppliers of business to business taxable services across Community borders must file a quarterly VIES return. A supplier may opt to provide this return monthly. As in the case of goods, the purpose of these arrangements is to facilitate checking and monitoring by the tax authorities.
(1) Subsection (1) defines ‘intra-Community supplies of services’ as supplies of services to a taxable person in another Member State or any other person registered for VAT in another Member State.
(2) VAT-registered traders who make supplies of services to VAT-registered persons in other Member States are required to make a VIES statement to Revenue of those supplies. This applies where the customer is liable to pay the VAT.
(3) The general rule is that returns must be lodged quarterly, by the 23rd of the month following the calendar quarter.
(4) However, traders have the option of lodging monthly returns. In this case, the returns are submitted by the 23rd of the following month.
(5) Subsection (5) deals with long-term continuous supplies of services where no payments are made in a calendar year – these are deemed to be completed at the end of each calendar year for returns purposes.
(6) Subsection (6) provides for nil returns and matches the provision for goods. It obliges a trader who normally submits a VIES services statement to Revenue to do so even where he/she makes no intra-Community supplies of taxable services in a particular period. This is to ensure continuity and certainty of information.
Relevant Date: Finance Act 2019