S.I. No. 54/1993:

VALUE-ADDED TAX (STATEMENT OF INTRA-COMMUNITY SUPPLIES) REGULATIONS, 1993.

VALUE-ADDED TAX (STATEMENT OF INTRA-COMMUNITY SUPPLIES) REGULATIONS, 1993.

The Revenue Commissioners, in exercise of the powers conferred on them by sections 19A (inserted by the Finance Act, 1992 (No. 9 of 1992)) and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Statement of Intra-Community Supplies) Regulations, 1993.

2. These Regulations shall be deemed to have come into operation on the 1st day of January, 1993.

3. (1) In these Regulations--

" the Act" means the Value-Added Tax Act, 1972 ;

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

"intra-Community supplies" has the meaning assigned to it by section 19A (6) of the Act;

"statement" means a statement of intra-Community supplies required to be furnished to the Revenue Commissioners by a taxable person in accordance with section 19A 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 Holidays (Employees) Act, 1973 (No. 25 of 1973)), or

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

(2) In these Regulations--

( a ) a reference to a Regulation is to a Regulation of these Regulations, and

( b ) a reference to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which it occurs,

unless it is indicated that reference to some other provision is intended.

4. (1) Subject to Regulation 5 a taxable person who is required in accordance with section 19A of the Act to furnish a statement of intra-Community supplies shall complete to the satisfaction of the Revenue Commissioners such forms as are provided for that purpose by them.

(2) Where for any reason a taxable person becomes aware of an error in a statement furnished in accordance with paragraph (1) he shall, within five working days, furnish a correction statement on the form provided for that purpose by the Revenue Commissioners.

5. (1) Notwithstanding the provisions of Regulation 4, a taxable person may, on written application to the Revenue Commissioners, be authorised by them to finish a statement or correction statement on a document or in a manner other than by use of the forms referred to in Regulation 4.

(2) Where a taxable person is authorised in accordance with paragraph (1), the statement or correction statement shall be furnished in a format specified by the Revenue Commissioners and shall include all the particulars that would have been provided had the person completed the relevant form referred to in Regulation 4.

6. In furnishing a statement or correction statement in accordance with Regulation 4 or 5 a taxable person shall, in respect of the period covered by the statement--

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

( b ) include in each entry referred to in subparagraph (a) the indicator "P" where the intra-Community supplies include--

(i) goods which have been returned by him to that person having undergone contract work in the State, or

(ii) goods dispatched or transported by him to that person for the purposes of having contract work carried out on the goods,

( c ) in the case of intra-Community supplies referred to in paragraph (b) (ii), omit in the entry any indication of the value of the goods, and

( d ) make a separate entry including the indicator "T" in respect of any supplies of the type referred to in section 3A (5) (iii) of the Act to each person registered for value-added tax in another Member State,

and shall also furnish such other particulars of his intra-Community supplies as are requested on the appropriate form.

7. (1) ( a ) A statement or correction statement may be prepared and furnished to the Revenue Commissioners by a person other than the taxable person where that person has been authorised by the taxable person to act on his behalf in that regard.

( b ) Where a statement or correction statement is prepared and furnished to the Revenue Commissioners by virtue of subparagraph (a), the provisions of the Act shall apply as if it had been prepared and furnished to the Revenue Commissioners by the taxable person.

(2) A statement or correction statement purporting to be prepared and furnished to the Revenue Commissioner by or on behalf of any taxable person shall, for all the purpose of the Act, be deemed to have been prepared and finished to the Revenue Commissioners by that taxable person, on by his authority, as the case may be, unless the contrary is proved.

(3) A taxable person who authorises another person in accordance with paragraph (1) shall notify the Revenue Commissioners in writing of such authorisation.

(4) A taxable person shall, on cancelling an authorisation referred to in paragraph (1), advise the Revenue Commissioners in writing of the cancellation within five working days of such cancellation.

(5) The Revenue Commissioners may by notice in writing exclude a taxable person from the provisions of this Regulation.

8. (1) Subject to paragraph (2) and save as may be otherwise permitted by the Revenue Commissioners under these Regulations, every statement and correction statement shall be completed otherwise than in handwriting by means of typing or other similar process.

(2) Every statement and correction statement shall be signed and dated by the taxable person or the person authorised by him in accordance with paragraph (1) of Regulation 7.

(3) Where a taxable person has been authorised in accordance with Regulation 5 to furnish a statement or correction statement by electronic means or through magnetic media, any such statement shall have the same effect as if it were a signed statement or correction statement, as the case may be.

9. (1) A taxable person may, on written application to the Revenue Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 19A (3) of the Act where the taxable person's supplies of goods and services do not exceed or are not likely to exceed £60,000 in a calendar year, and his intra-Community supplies do not exceed or are not likely to exceed £12,000 in that calendar year and provided such intra-Community supplies do not include the supply of new means of transport.

(2) A taxable person authorised to submit a return in accordance with section 19 (3) (aa) of the Act may, on written application to the Revenue Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 19A (3) of the Act where the taxable person's supplies of goods and services do not exceed or are not likely to exceed £150,000 in a calendar year, and his intra-Community supplies do not exceed or are not likely to exceed £12,000 in that calendar year and provided such intra-Community supplies do not include the supply of new means of transport.

10. An authorisation under subsection (2) or (3) of section 19A of the Act shall be cancelled by notice in writing given by the Revenue Commissioners to the person who was the subject of the authorisation and any such cancellation shall have effect from the date of the notice or from such later date as may be specified in the notice.

11. The provisions of Regulations 4,5,6,7 and 8 shall apply to a statement or correction statement furnished on a monthly or annual basis as the case may be:

Provided that the taxable person referred to in paragraph (1) of Regulation 9 shall not be obliged to furnish details of the value of his intra-Community supplies or to comply with subparagraphs (b) or (d) of paragraph (1) of Regulation 6.

  GIVEN this 26th day of February, 1993.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations set out the particulars required to be included by taxable persons on statements of their intra-Community supplies. The Regulations also specify the means by which such statements may be returned to the Revenue Commissioners and the frequency of such returns.