Frequency of VAT Returns
The European Commission has made a proposal which relates to the submission of VAT returns monthly where the taxpayer is carrying out intra-Community acquisitions of goods and purchases of services from a supplier established in another Member State for an amount higher than €200,000 per calendar year.
ICAI has made a submission to Revenue, under the umbrella accountancy body CCAB-I, on the proposal. The submission is available at Section 2.02.