Law of Value-Added Tax, Finance Act 2024 (Volume 1)
- How to Use this Book
- Table of Cases
- Table of Regulations and Orders
- Table of European Legislation
- List of Abbreviations
- Irish Legislation
- Value-Added Tax Consolidation Act 2010
- PART 2 ACCOUNTABLE PERSONS
- PART 4 PLACE OF TAXABLE TRANSACTIONS
- PART 5 TAXABLE AMOUNT
- Chapter 1 Taxable amount — principal provisions
- 36. Definitions — Chapter 1
- 37. General rules on taxable amount
- 38. Determination that open market value applies
- 39. General provisions on consideration
- 40. Special consideration rule, triangulation
- 41. Two-thirds rule
- 42. Taxable amount for certain supplies
- 43. Vouchers, etc
- 43A. Vouchers — Multi-purpose and single — purpose, etc.–
- 44. Non-business use of immovable goods
- PART 9 OBLIGATIONS OF ACCOUNTABLE PERSONS
- Chapter 2 Invoicing
- 66. Issue of invoices and other documents
- 67. Amendments to invoices
- 68. Flat-rate farmer invoices and other documents
- 69. Invoices or credit notes—errors, etc
- 70. Time limits for issuing invoices, etc
- 71. Self-billing and outsourcing
- 72. Storage of invoices
- 73. Requests for particulars in respect of repayment of tax
- PART 9A REPORTING OBLIGATIONS OF CERTAIN PAYMENT SERVICE PROVIDERS
- 85A. Interpretation
- 85B. Meaning of ‘cross-border payment’
- 85C. Requirement to keep records
- 85D. Record keeping requirements
- 85E. Retention of records by payment service providers
- 85F. Reporting requirements of payment service providers
- 85G. Manner of reporting
- 85H. Retention and transmission of information by Revenue Commissioners
- PART 10 SPECIAL SCHEMES
- Chapter 2 Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods
- 91A. Definitions
- 91B. Non-Union scheme (where the State is Member State of identification)
- 91C. Non-Union scheme (where the State is Member State of consumption)
- 91D. Union scheme (where the State is Member State of identification)
- 91E. Union scheme (where the State is Member State of consumption)
- 91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
- 91G. Electronic interfaces facilitating distance sales of goods
- 91H. Special arrangements for value-added tax on import
- 91I. Import scheme - interpretation and general provisions
- 91J. Import scheme (where the State is Member State of identification)
- 91K. Import scheme (where the State is Member State of consumption)
- PART 13 ADMINISTRATION AND GENERAL
- Chapter 1A Special measures for the protection of the tax
- 108A. Notice of requirement to furnish certain information, etc
- 108B. Notice of requirement to issue a document
- 108C. Joint and several liability for tax
- 108D. Cancellation of a registration number - special provisions for notification and publication
- 109. Security to be given by certain taxable persons
- 109A. Tax representative
- Chapter 3 Interest and penalties
- 114. Interest payable by accountable persons
- 114A. Interest payable in certain circumstances
- 114B. Covid-19: special warehousing and interest provisions
- 115. Penalties generally
- 116. Penalty for deliberately or carelessly making incorrect returns, etc
- 116A. Penalty for deliberately or carelessly making incorrect returns, etc
- 117. Penalty for assisting in making incorrect returns, etc
- SCHEDULE 3 GOODS AND SERVICES CHARGEABLE AT THE REDUCED RATE
- Part 1 Interpretation
- Part 2 Annex III Supplies
- Part 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive
- Part 2B Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive
- Part 3 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) of the VAT Directive
- Part 4 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive
- Part 5 Supplies of Certain Live Plants and Similar Goods
- Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts
- Regulations and Orders
- Value-Added Tax (Specified Day) Order, 1972 (SI No. 180 of 1972)
- Value-Added Tax (Appointed Day) Order, 1972 (SI No. 192 of 1972)
- Prices and Charges (Tax-Inclusive Statements) Order, 1973 (SI No. 9 of 1973)
- Value-Added Tax (Refund of Tax) (No 6) Order, 1973 (SI No. 238 of 1973)
- Value-Added Tax (Refund of Tax) (No 7) Order, 1974 (SI No. 290 of 1974)
- Value-Added Tax (Amendment) Act, 1978 (Commencement) Order, 1979 (SI No. 8 of 1979)
- Value-Added Tax (Refund of Tax) (No 9) Order, 1979 (SI No. 59 of 1979)
- Value-Added Tax (Refund of Tax) (Revocation) Order, 1979 (SI No. 232 of 1979)
- Value-Added Tax (Refund of Tax) (No 11) Order, 1980 (SI No. 239 of 1980)
- Value-Added Tax (Refund of Tax) (No 12) Order, 1980 (SI No. 262 of 1980)
- Value-Added Tax (Refund of Tax) (No 14) Order, 1980 (SI No. 264 of 1980)
- Value-Added Tax (Refund of Tax) (No 15) Order, 1981 (SI No. 428 of 1981)
- Value-Added Tax (Refund of Tax) (No 16) Order, 1983 (SI No. 324 of 1983)
- Value-Added Tax (Refund of Tax) (No 21) Order, 1987 (SI No. 308 of 1987)
- Value-Added Tax (Refund of Tax) (Revocation) Order, 1989 (SI No. 351 of 1989)
- Value-Added Tax (Refund of Tax) (No 23) Order, 1992 (SI No. 58 of 1992)
- European Communities (Value-Added Tax) Regulations, 1993 (SI No. 345 of 1993)
- Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI No. 353 of 1994)
- Value-Added Tax (Refund of Tax) (No 27) Order, 1995 (SI No. 38 of 1995)
- Finance Act 1994 (Commencement of Sections 93 and 96(A)) Order, 1995 (SI No. 184 of 1995)
- Finance Act 1995 (Section 134 (1)) (Commencement) Order, 1996 (SI No. 231 of 1996)
- Value-Added Tax (Refund of Tax) (No 29) Order, 1996 (SI No. 334 of 1996)
- Finance Act 1997 (Commencement of Sections 101 and 113) Order, 1997 (SI No. 313 of 1997)
- European Communities (Value-Added Tax) Regulations, 1999 (SI No. 196 of 1999)
- Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order, 2000 (SI No. 289 of 2000)
- Value-Added Tax (Agricultural Intervention Agency) Order, 2001 (SI No. 11 of 2001)
- Taxes (Offset of Repayments) Regulations, 2002 (SI No. 471 of 2002)
- Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order, 2003 (SI No. 512 of 2003)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2004 (S.I. No. 469 of 2004)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2005 (S.I. No. 178 of 2005)
- Finance Act 2005 (Commencement of Section 100 and 104(1)(B)) Order, 2005 (S.I. No. 225 of 2005)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) (No 2) Regulations, 2005 (S.I. No. 566 of 2005)
- European Communities (Intrastat) (Amendment) Regulations, 2005 (S.I. No. 675 of 2005)
- Finance Act 2006 (Commencement of Sections 93(1), 97(1)(B) and 99(1)(A)) Order, 2006 (S.I No. 549 of 2006)
- Taxes (Electronic Transmission of VAT eServices Returns and VIES Statements) (Specified Provisions and Appointed Day) Order, 2008 (S.I. No. 339 of 2008)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2008 (S.I. No. 341 of 2008)
- European Communities (Tax Exemption for Certain Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations, 2008 (S.I. No. 480 of 2008)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2009 (S.I. No. 368 of 2009)
- Finance Act 2010 (Section 133(1)) (Commencement) Order, 2010 (S.I. No. 147 of 2009)
- European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010)
- Value-Added Tax Regulations, 2010 (S.I. No. 639 of 2010)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2011 (S.I. No. 223 of 2011)
- European Union (Mutual Assistance for the Recovery of Claims Relating to Taxes, Duties and Other Measures) Regulations, 2011 (S.I. No. 643 of 2011)
- Finance Act 2011 (Section 20) (Commencement) Order, 2011 (S.I. No. 660 of 2011)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2012 (S.I. No. 156 of 2012)
- Value-Added Tax (Refund of Tax) (Flat-Rate Farmers) Order, 2012 (S.I. No. 201 of 2012)
- Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) Regulations, 2012 (S.I. No. 255 of 2012)
- Value-Added Tax (Refund of Tax)(Touring Coaches) Order, 2012 (S.I. No. 266 of 2012)
- European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 2012 (S.I. No. 267 of 2012)
- European Union (Value-Added Tax) Regulations, 2012 (S.I. No. 354 of 2012)
- Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order, 2012 (S.I. No. 392 of 2012)
- European Union (Value-Added Tax) (No. 2) Regulations, 2012 (S.I. No. 429 of 2012)
- Value-Added Tax (Amendment) Regulations, 2012 (S.I. No. 458 of 2012)
- Mutual Assistance in Tax Matters Order, 2013 (S.I. No. 34 of 2013)
- Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order, 2013 (S.I. No. 249 of 2013)
- European Union (Value-Added Tax) Regulations, 2013 (S.I. No. 252 of 2013)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2014 (S.I. No. 139 of 2014)
- European Union (Value-Added Tax) Regulations, 2014 (S.I. No. 340 of 2014)
- Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order, 2014 (S.I. No. 498 of 2014)
- Finance Act 2011 (Section 60(1)(C)) (Commencement) Order, 2015 (S.I. No. 131 of 2015)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2015 (S.I. No. 634 of 2015)
- Tax Returns and Payments (Mandatory Electronic Repayment) Regulations, 2016 (S.I. No. 207 of 2016)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2018 (S.I. No. 55 of 2018)
- Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)
- European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018)
- European Union (Value-Added Tax)(Vouchers) Regulations 2018 (S.I. No. 582 of 2018)
- European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019)
- Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020)
- Value-Added Tax Regulations 2010 (Regulation 14A)(Amendment) Regulations 2020 (S.I. No. 734 of 2020)
- Value-Added Tax Regulations 2010 (Regulation 34A)(Amendment) Regulations 2020 (S.I. No. 735 of 2020)
- Value-Added Tax Regulations 2010 (Regulation 15)(Amendment) Regulations 2020 (S.I. No. 736 of 2020)
- Value-Added Tax Regulations 2010 (Regulation 37)(Amendment) Regulations 2020 (S.I. No. 737 of 2020)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulation 2020 (S.I. No. 749 of 2020)
- Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021)
- European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021)
- European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) (Amendment) Regulations 2021 (S.I. No. 328 of 2021)
- European Union (Access to Anti-Money Laundering Information by Tax Authorities) Regulations 2021 (S.I. No. 387 of 2021)
- Value-Added Tax (Refund of Tax) (Charities Compensation Scheme)(Amendment) Order 2021 (S.I. No. 713 of 2021)
- Value-Added Tax Consolidation Act 2010 (Section 46(5)) Order 2022 (S.I. No. 665 of 2022)
- European Union (Access to Anti-Money Laundering Information by Tax Authorities) (Amendment) Regulations 2022 (S.I. No. 704 of 2022)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2023 (S.I. No. 320 of 2023)
- European Union (Value-Added Tax) Regulations 2023 (S.I. No. 650 of 2023)
- European Union (Value-Added Tax) (No. 2) Regulations 2023 (S.I. No. 651 of 2023)
- Value-Added Tax Regulations 2010 (Regulation 34B) (Amendment) Regulations 2024 (SI No. 31 of 2024)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2024 (SI No. 217 of 2024)
- European Union (Statistics) (Intra-Union Trade in Goods) Regulations 2024 (SI No. 396 of 2024)
- European Union (Statistics) (Intra-Union Trade in Goods) (Amendment) Regulations 2024 (SI No. 686 of 2024)
- European Union (Value-Added Tax) Regulations 2024 (SI No. 725 of 2024)
- VAT Tax and Duty Manual
- Agricultural Services (December 2024)
- Alcohol Products (December 2023)
- Auctioneers and Auction Sales (October 2023)
- Bad Debts (excluding hire-purchase) (June 2023)
- Call-off Stock Arrangements (May 2024)
- Chain Transactions (October 2023)
- Conferences – VAT Deductibility (March 2023)
- Distance Sales – Intra-Community (May 2023)
- Education and Vocational Training (July 2023)
- eCommerce rules – Overview (April 2023)
- Electricity Market (June 2024)
- Expression of Doubt (February 2023)
- Financial Services – Debt Factoring and Invoice Discounting (December 2024)
- Food and Drink (January 2025)
- Food Supplements and Certain Other Products (December 2024)
- Footwear (March 2023)
- Gifts and Promotional Items (October 2024)
- Hire Purchase Transactions (July 2023)
- Leasing of Means of Transport (May 2023)
- Medical Services (December 2024)
- Mixed Supplies of Goods and Services (January 2023)
- Motor Vehicles: VAT and VRT on Transactions involving Motor Vehicles (May 2024)
- Motor Vehicles: Partial Recovery of VAT on Qualifying Passenger Motor Vehicles (December 2024)
- Postponed Accounting (May 2024)
- Printing and Printed Matter (January 2024)
- Retailers Special Schemes (April 2023)
- Reverse Charge – Gas & Electricity (May 2024)
- Second-hand Goods (March 2023)
- Services Connected with Immovable Property (September 2024)
- Sporting Facilities (August 2024)
- State Procurement (January 2023)
- Transfer of Business (November 2023)
- Travel Agent’s Margin Scheme (November 2023)
- VAT Groups (July 2024)
- Vouchers – Single-Purpose and Multi-Purpose (September 2023)
- Zero-rating of Goods and Services (August 2024)
- Zero-rating of Intra-Community Supplies – Substantive Requirements (November 2023)
- Other Relevant Legislation
- Provisional Collection of Taxes Act, 1927
- Finance Act 1928
- European Communities Act, 1972
- Finance Act 1975
- Finance Act 1983
- Finance Act 1986
- Finance Act 1989
- Finance Act 1992
- Waiver of Certain Tax, Interest and Penalties Act, 1993
- Finance Act 1995
- Finance Act 1997
- Taxes Consolidation Act 1997
- Electronic Commerce Act, 2000
- Interpretation Act 2005
- Finance (Tax Appeals) Act 2015
- Law of Vehicle Registration Tax
- Finance Act 1992
- Finance Act 2001
- Finance Act 2006
- Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992)
- Vehicle Registration and Taxation (No.2) Regulations, 1992 (S.I. No. 437 of 1992)
- Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59 of 1993)
- Temporary Exemption from Registration of Vehicles Regulations, 1993 (S.I. No. 60 of 1993)
- Vehicle Registration and Taxation Regulations, 1993 (S.I. No. 252 of 1993)
- Vehicle Registration Tax (Repayments in Certain Cases) Regulations, 1995 (S.I. No.154 of 1995)
- Taxes (Electronic Transmission of Vehicle Registration Returns) (Specified Provisions and Appointed Day) Order, 2002 (S.I. No. 464 of 2002)
- Vehicle Registration Taxation Regulations, 2003 (S.I. No. 249 of 2003)
- Vehicle Registration and Taxation (Amendment) Regulations 2007 (S.I. No. 576 of 2007)
- Vehicle Registration and Taxation (Amendment) Regulations 2008 (S.I. No. 396 of 2008)
- Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2010 (S.I. No. 346 of 2010)
- Vehicle Registration and Taxation (Amendment) Regulations 2010 (S.I. No. 400 of 2010)
- Vehicle Registration and Taxation (Amendment) Regulations, 2012 (S.I. No. 542 of 2012)
- Vehicle Registration (Identification Marks) Regulations, 2013 (S.I. No. 452 of 2013)
- Vehicle Registration and Taxation (Amendment) Regulations, 2015 (S.I. No. 496 of 2015)
- Vehicle Registration and Taxation Regulations, 2015 (S.I. No. 591 of 2015)
- Vehicle Registration Tax (Permanent Reliefs)(Amendment) Regulations, 2016 (S.I. No. 313 of 2016)
- Vehicle Registration and Taxation (Amendment) Regulations, 2016 (S.I. No. 402 of 2016)
- Vehicle Registration and Taxation (Amendment) Regulations 2022 (S.I. No. 10 of 2022)
- Vehicle Registration and Taxation (Amendment) (No. 2) Regulations 2022 (S.I. No. 557 of 2022)