6. Amendment of section 19AA (accountable person to lodge statement of intra-Community supplies of taxable services) of Principal Act.

Section 19AA of the Principal Act is amended by substituting the following for subsections (1) and (2):

“(1) In this section ‘intra-Community supplies of services’ means supplies of services to a taxable person in another Member State or any other person registered for value-added tax in another Member State.

(2) An accountable person shall, not later than the deadline fixed by this section, lodge with the Revenue Commissioners a statement of that person’s intra-Community supplies of services where the recipient is liable to pay the tax as provided by Article 196 of Council Directive 2006/112/EC. The statement shall be prepared in accordance with, and contain such particulars as may be specified in, the regulations (if any).”.

GIVEN under my Official Seal, 29 June 2010.

BRIAN LENIHAN,

Minister for Finance.