The Minister for Finance has made regulations under the European Communities Act 1972 (No. 27 of 1972). The Regulations – S.I. 317 of 2010, amend sections 8 (Accountable persons), 10 (Amount on which tax is due) and 12 (Deduction for tax borne or paid) of the VAT Act by inserting cross–references to underpin the normal reverse charge rules for certain services received from abroad. The Regulations provide that in the case of a taxpayer who failed to apply the reverse charge rules since 1 January 2010 on the received services in question, the liability for the VAT on those services is deemed to arise in the May/June taxable period.

The Regulations also amend the VAT Act to ensure that businesses submit VIES statements of intra–community supplies of services to taxable persons in other member states, as required in Council Directives 2008/8/EC. The Regulations also refine the definition of “qualifying activities” to match Regulation 17(b) of the European Communities (Value-Added Tax) Regulations 2009.

The Regulations are dated 29 June 2010 but are deemed to have applied and taken effect on 1 January 2010.

The Regulations can be accessed at http://revenueie.newsweaver.ie/19mim6gobgnwwrblrx1w17?email=true