91E Union scheme (where the State is Member State of consumption)

(1) A person who applies the Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, and who supplies scheme services which are taxable in the State shall, in relation to those supplies, be an accountable person for the purposes of this Act and for the purposes of this section shall be referred to as a ‘scheme participant’.

(2) Notwithstanding subsection (3) of section 65, a scheme participant shall, in relation to supplies of scheme services, be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to the supply of scheme services.

(3) A scheme participant shall furnish the VAT return required for a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification on or before the 20th day of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that the VAT return relates to scheme services taxable in the State, the VAT return shall be—

(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and

(b) deemed to have been received by the Collector-General on the date it was received by the tax authorities of the Member State of identification,

and this Act shall apply to a scheme participant and have effect as if in section 76(1)—

(i) ‘on or before the 20th day’ were substituted for ‘within 9 days immediately after the 10th day’,

(ii) ‘a calendar quarter’ were substituted for ‘a taxable period’, and

(iii) in paragraphs (a)(i) and (b) ‘that calendar quarter’ were substituted for ‘that taxable period’ in each place.

(4) A scheme participant shall remit the tax payable in relation to a calendar quarter under the provisions of the Union scheme to the tax authorities of the Member State of identification on or before the 20th day of the month immediately following the end of the relevant calendar quarter and, for the purposes of this Act, to the extent that that tax payable relates to scheme services taxable in the State, the tax payable shall be—

(a) treated as if it were tax payable in accordance with section 76, and

(b) deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification,

and this Act shall apply to a scheme participant and have effect as if in section 76(1)—

(i) ‘on or before the 20th day’ were substituted for ‘within 9 days immediately after the 10th day’,

(ii) ‘a calendar quarter’ were substituted for ‘a taxable period’, and

(iii) in paragraphs (a)(i) and (b) ‘that calendar quarter’ were substituted for ‘that taxable period’ in each place.

(5) Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the calendar quarter to which the VAT return relates or, if there is no publication on that date, on the next date of publication.

(6) A scheme participant—

(a) shall not, in computing the amount of tax payable by him or her in respect of supplies of scheme services, be entitled to deduct any tax borne or paid in relation to those supplies in the VAT return, but

(b) shall—

(i) be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or

(ii) where that participant is an accountable person other than in relation to supplies of scheme services, subject to Chapter 1 of Part 8, be entitled to deduct the tax borne or paid in the return which he or she is obliged to submit in accordance with Chapter 3 of Part 9.

(7) Notwithstanding section 84, a scheme participant who supplies scheme services which are taxable in the State shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.