26. Statement of intra-Community supplies

(1) In this Regulation—

“correction statement” means a statement of corrective details furnished in relation to a statement previously supplied;

“intra-Community supplies of goods” has the meaning assigned to it by section 82(1) of the Act;

“intra-Community supplies of services” has the meaning assigned to it by section 83(1) of the Act;

“statement” means a statement of intra-Community supplies of goods required to be furnished to the Commissioners by an accountable person in accordance with section 82 of the Act and intra-Community supplies of services required to be furnished to the Commissioners by an accountable person in accordance with section 83 of the Act;

“working day” means a day other than—

(a) a Saturday or Sunday,

(b) a day that is a public holiday (within the meaning of the Organisation of Working Time Act 1997 (No. 20 of 1997)), or

(c) any other day when the offices of the Commissioners are closed generally to the public.

(2) (a) Subject to paragraph (3), an accountable person who is required in accordance with section 82 or 83 of the Act to furnish a statement of intra-Community supplies of goods or intra-Community supplies of services shall complete to the satisfaction of the Commissioners such forms as are provided for that purpose by the Commissioners.

(b) Where for any reason an accountable person becomes aware of an error in a statement furnished in accordance with subparagraph (a), that person is required, within 5 working days, to furnish a correction statement on the form provided for that purpose by the Commissioners.

(3) Notwithstanding paragraph (2), an accountable person may, on written application to the Commissioners, be authorised by them to furnish a statement or correction statement on a document, or in a manner, other than by use of the forms referred to in paragraph (2). In such case the relevant statement is required to—

(a) be furnished in a format specified by the Commissioners, and

(b) include all the particulars that would have been provided had the person completed the forms referred to in paragraph (2).

(4) In furnishing a statement or correction statement in accordance with paragraph (2) or (3), an accountable person is required to—

(a) make a separate entry in respect of his or her intra-Community supplies of goods and intra-Community supplies of services to each person registered for value-added tax in another Member State, and

(b) make a separate entry, including the indicator “T”, in respect of any supplies of the type referred to in section 32(3)(c) of the Act to each person registered for value-added tax in another Member State,

in respect of the period covered by the statement and to furnish such other particulars of his or her intra-Community supplies of goods and intra-Community supplies of services as are requested on the appropriate form.

(5) (a) A statement or correction statement may be prepared and furnished to the Commissioners by a person other than the accountable person where that other person has been authorised by the accountable person to act on his or her behalf in that regard. The Act applies to such a statement as if it had been prepared and furnished to the Commissioners by the accountable person.

(b) A statement or correction statement purporting to be prepared and furnished to the Commissioners by or on behalf of any accountable person is, for all the purposes of the Act, deemed to have been prepared and furnished to the Commissioners by that accountable person, or on his or her authority, as the case may be, unless the contrary is proved.

(c) An accountable person who authorises another person in accordance with subparagraph (a) is required to notify the Commissioners in writing of such authorisation.

(d) An accountable person is required, on cancelling an authorisation referred to in subparagraph (a), to advise the Commissioners in writing of the cancellation within 5 working days of such cancellation.

(e) The Commissioners may by notice in writing exclude an accountable person from the provisions of this paragraph.

(6) (a) Subject to subparagraph (b) and unless otherwise permitted by the Commissioners under this Regulation, every statement and correction statement is required to be completed by means of typing or other similar process.

(b) Every statement and correction statement is required to be signed and dated by—

(i) the accountable person, or

(ii) the person authorised by the accountable person in accordance with paragraph (5)(a).

(c) Where an accountable person has been authorised in accordance with paragraph (3) to furnish a statement or correction statement by electronic means or through magnetic media, any such statement has the same effect as if it were a signed statement or correction statement, as the case may be.

(7) (a) An accountable person may, on written application to the Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 82(4) of the Act, where—

(i) his or her supplies of goods and services do not exceed or are not likely to exceed €85,000 in a calendar year, and

(ii) his or her intra-Community supplies of goods do not exceed or are not likely to exceed €15,000 in that calendar year,

but only if such intra-Community supplies of goods do not include the supply of new means of transport.

(b) An accountable person authorised to submit a return in accordance with section 77 of the Act may, on written application to the Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 82(4) of the Act, where—

(i) his or her supplies of goods and services do not exceed or are not likely to exceed €200,000 in a calendar year, and

(ii) his or her intra-Community supplies of goods do not exceed or are not likely to exceed €15,000 in that calendar year,

but only if such intra-Community supplies of goods do not include the supply of new means of transport.

(8) The cancellation of an authorisation referred to in section 82(4) of the Act shall be by notice in writing given by the Commissioners to the person who was the subject of the authorisation, and any such cancellation has effect from the date of the notice or such later date as may be specified in the notice.

(9) Paragraphs (2) to (6) apply to a statement or correction statement furnished on a monthly or annual basis, as the case may be. However, the accountable person referred to in paragraph (7)(a) is not obliged to furnish details of the value of his or her intra-Community supplies or to comply with paragraph (4)(b).