91B. Non-Union scheme (where the State is Member State of identification)

Summary

This section deals with the non-Union scheme and the rules applicable to taxable persons who choose to register in the State for the purposes of that scheme.

Details

(1) Subsection (1) is an enabling provision, which allows traders to use the non-Union scheme.

(2) Subsection (2) requires Revenue to set up an identification register of non-EU suppliers who opt to register in this country under the non-Union scheme.

(3) Subsection (3) sets out the information that must be furnished to Revenue, by a person who opts to be identified in the State for the non-Union scheme, in order to register. Registration is accessible only through the Revenue Online System (ROS) system.

(4) Subsection (4) allows Revenue, on receipt of the information, to register an applicant and provide that person with an identification number.

(5) Subsection (5) provides that any changes in the information provided under subsection (3) must be notified to Revenue by electronic means.

(6) Subsection (6) deals with cessation of registration.

(7) Subsection (7) provides that a supplier on the Irish register must submit a special scheme VAT return and pay Revenue the amount due in respect of their supplies in all Member States, including Ireland, within 20 days of the end of each calendar quarter. Payment must be made in euro to a bank account designated by Revenue. A nil return must be submitted where the person does not make any supplies in the quarter.

(8) Subsection (8) itemises the details that must be included on the special scheme VAT return.

(9) Subsection (9) provides that the conversion rate to be applied when completing the VAT return under the provisions of the non-Union scheme will be the rate as published by the European Central Bank for the last date of the calendar quarter, or if there is no publication on that date, the rate on the next day of publication.

(10) Subsection (10) provides that an identified person is not entitled to deduct input VAT using the special scheme VAT return.

(11) Subsection (11) provides that an identified person may make corrections to the special scheme VAT return by electronic means within 3 years from the date the return was due to be submitted.

(12) Subsection (12) allows Revenue to issue a reminder where the return has not been submitted on the 10th day following the due date for submission.

(13) Subsection (13) allows Revenue to issue a reminder where a return has been submitted but no payment or only partial payment has been made on the 10^th day following the due date for payment.

(14) Subsection (14) covers obligations in relation to record keeping under the non-Union scheme. It obliges an identified person to keep full and true records for a period of 10 years. It also provides that all such records must be made available on request to Revenue and other Member States of consumption.

Relevant Date: Finance Act 2019