Law of Value-Added Tax, Finance Act 2018 (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 (4-18) ACCOUNTABLE PERSONS
- PART 5 (36-45) 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 (65-85) 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 10 (86-92) SPECIAL SCHEMES
- Chapter 2 Special Schemes for Telecommunications Services, Broadcasting Services and Electronically Supplied Services
- 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
- PART 13 (106-120) 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
- 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 Article 102 of the VAT Directive
- Part 2B Certain Supplies with Reduced Rate: Special Provisions in Accordance with Article 113 of the VAT Directive
- Part 3 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive
- Part 4 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 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
- Consolidated Value-Added Tax Acts 1972–2010
- 1 Interpretation
- 2 Charge of value-added tax
- 3 [Supply] of goods
- 3A Intra-Community acquisition of goods
- 3B Alcohol products
- 4 Special provisions in relation to the supply of immovable goods
- 4A Person liable to pay tax in relation to certain supplies of immovable goods
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods
- 5 [Supply] of services
- 5A Special scheme for electronic services
- 6 Exemptions
- 6A Special scheme for investment gold
- 7 Waiver of exemption
- 7A Option to tax lettings of immovable goods
- 7B Transitional measures: Waiver of exemption
- 8 Accountable persons
- 9 Registration
- 10 Amount on which tax is chargeable
- 10A Margin scheme goods
- 10B Special scheme for auctioneers
- 10C Travel agent’s margin scheme
- 11 Rates of tax
- 12 Deduction for tax borne or paid
- 12A Special provisions for tax invoiced by flat-rate farmers
- 12B Special scheme for means of transport supplied by taxable dealers
- 12C Special scheme for agricultural machinery
- 12D Adjustment of tax deductible in certain circumstances
- 12E Capital goods scheme
- 12F Special scheme for intra-Community refunds of tax
- 13 Remission of tax on goods exported, etc
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons
- 14 Determination of tax due by reference to cash receipts
- 15 Charge of tax on imported goods
- 15A Goods in transit
- 15B Goods in transit (additional provisions)
- 16 Duty to keep records
- 17 Invoices
- 18 Inspection and removal of records
- 19 Tax due and payable
- 19A Accountable person to lodge statement of intra-Community supplies of goods
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services
- 19B Letter of expression of doubt
- 20 Refund of tax
- 21 Interest
- 21A Interest on refunds of tax
- 22 Estimation of tax due for a taxable period
- 22A Generation of estimates and assessments by electronic, photographic or other process
- 23 Assessment of tax due
- 23A Security to be given by certain taxable persons
- 24 Recovery of tax
- 25 Appeals
- 26 Penalties generally
- 27 Fraudulent returns, etc
- 27A Penalty for deliberately or carelessly making incorrect returns, etc
- 28 Assisting in making incorrect returns, etc
- 29 Proceedings in High Court in respect of penalties
- 30 Time limits
- 31 Application of [section 1065 of the Taxes Consolidation Act, 1997]
- 32 Regulations
- 33 Officer responsible in case of body of persons
- 34 Relief for stock-in-trade held on the specified day
- 35 Special provisions for adjustment and recovery of consideration
- 36 Special provisions for deliveries made prior to the specified day
- 37 Substitution of certain persons for persons not established in the State
- 38 Extension of certain Acts
- 39 Consequential adjustments in regard to capital allowances
- 40 Increase of excise duty on betting
- 41 Repeals
- 42 Collection of tax
- 43 Care and management of tax
- 44 Short title
- Schedule 1 Exempt Activities
- Schedule 2 Zero-Rated Goods and Services
- Schedule 3 Goods and Services Chargeable at the Reduced Rate
- Schedule 4 Agricultural Production Activities and Services
- Schedule 5 Works of Art, Collectors’ Items and Antiques Chargeable at the Rate Specified in Section 11(1)(D) in the Circumstances Specified in Section 11(1AA)
- Schedule 6 Special Scheme for Intra-Community Refunds of Tax
- Schedule 7 Activities Listed in Annex 1 of Council Directive 2006/112/ EC of 28 November 2006
- 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 Communities (Intrastat) Regulations, 2011 (S.I. No. 610 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)
- VAT Tax and Duty Manual
- Admission fees for entry to Historic Houses and Gardens and Certain other Admission to, and Rights over, Property (May 2017)
- Agricultural Services (September 2017)
- Alcohol Products (October 2017)
- Auctioneers and Auction Sales (May 2017)
- Bad Debts (excluding hire-purchase) (May 2017)
- Cash Register Records (September 2018)
- Charities (May 2017)
- Charities VAT Compensation Scheme (December 2018)
- Conferences - VAT Deductibility (April 2018)
- Distance Sales (May 2017)
- Education and Vocational Training (April 2018)
- Electricity Market (May 2017)
- Emergency Accommodation and Ancillary Services (May 2017)
- Expression of Doubt (May 2017)
- Farmers and Intra-EU Transactions (May 2017)
- Financial Services - Debt Factoring and Invoice Discounting (May 2018)
- Food and Drink (December 2018)
- Food Supplements and Certain Other Substances (December 2018)
- Footwear (May 2017)
- Gifts and Promotional Items (May 2017)
- Golf Clubs (Member-Owned) (August 2017)
- Hire Purchase Transactions (May 2017)
- Horticultural Retailers (May 2017)
- Import VAT (May 2016)
- Leasing of Means of Transport (February 2018)
- Live Horses, Greyhounds, Insemination Services and Hire of Horses (May 2017)
- Medical Services (July 2018)
- Mixed Supplies of Goods and Services (May 2017)
- Motor Vehicles: VAT and VRT on Transactions involving Motor Vehicles (July 2018)
- Motor Vehicles: Partial Recovery of VAT on Qualifying Passenger Motor Vehicles (July 2018)
- Permanent Reliefs from Payment of Import Charges (September 2016)
- Photography (May 2017)
- Printing and Printed Matter (May 2017)
- Procurement of Goods and Services by the State, Local Authorities and Bodies Established by Statute (May 2017)
- Research Services carried out by Third Level Educational Bodies (May 2017)
- Retailers Special Schemes (May 2017)
- Reverse Charge - Gas, Electricity, Gas and Electricity Certificates (June 2018)
- Reverse Charge Construction (May 2017)
- Reverse Charge for trading in Greenhouse Gas Emission Allowances (May 2018)
- Scrap Metal (May 2017)
- Second-hand Goods (May 2017)
- Solicitors (April 2018)
- Sporting Facilities (May 2017)
- Transfer of Business (July 2018)
- Travel Agent’s Margin Scheme (May 2017)
- Vouchers (December 2018)
- Zero-rating of Goods and Services (December 2018)
- 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)