Value Added Tax, Finance Act 2010
- CHAPTER 6 SUPPLY OF SERVICES
- 6.1 Introduction
- 6.2 Supply of a Service
- 6.3 Link Between Supply and Consideration
- 6.4 The Meaning of “Established”/“Establishment”
- 6.5 Transfer of Business - Services
- 6.6 Self-Supply of Services
- 6.7 Catering Services
- 6.8 Undisclosed Agent
- 6.9 Services of Barristers
- 6.10 Legal Services Supplied to Insurers
- 6.11 Exempt Services
- 6.12 Supplies of Power
- 6.13 Mixed Supplies - Single Versus Multiple
- 6.14 Place of Supply of Services
- CHAPTER 10 REGISTRATION
- 10.1 Introduction
- 10.2 Accountable Persons
- 10.3 Applying for Registration
- 10.4 Persons who Supply Taxable Goods and Services
- 10.5 Thresholds
- 10.6 Foreign Traders with no Establishment in Ireland
- 10.7 Performers - Cultural, Artistic, Entertainment and Similar Services
- 10.8 Consignment Stock
- 10.9 Farmers and Fishermen
- 10.10 Racehorse Training
- 10.11 Public Bodies
- 10.12 Electing to Register
- 10.13 Connected Persons
- 10.14 Pre-trading Registration
- 10.15 De-registering
- 10.16 Persons who make intra-Community Acquisitions
- 10.17 Reverse Charge Services
- 10.18 Group Registration
- 10.19 Administration Issues
- CHAPTER 12 DEDUCTIBLE VAT
- 12.1 Introduction
- 12.2 Taxable Activities Giving Rise to VAT Deduction
- 12.3 Stock-in-Trade
- 12.4 Intending Traders
- 12.5 Abortive Supplies
- 12.6 Qualifying Activities
- 12.7 Non-Deductible Tax
- 12.8 Apportionment
- 12.9 Recast VAT Directive
- 12.10 Repayment of VAT
- 12.11 Pension Funds
- 12.12 Repayment of VAT to Foreign Businesses
- 12.13 The VAT 60A Procedure
- 12.14 Unregistered Traders and Refund Orders
- CHAPTER 22 FOREIGN TRADERS
- 22.1 Introduction
- 22.2 Supplies from Stocks of Goods Held in Ireland
- 22.3 Call Off Stock - Special Provisions
- 22.4 Distance Sales into Ireland
- 22.5 Mobile Traders
- 22.6 Supply and Installation of Goods in Ireland
- 22.7 Gas and Electricity
- 22.8 Work on Immovable Goods
- 22.9 Work on, or Valuation of, Movable Goods
- 22.10 Cultural, Artistic, Sporting, Scientific, Educational, Entertainment and Similar Services
- 22.11 Electronically Supplied Services
- 22.12 Transport Services
- 22.13 Non-EU Based Supplier Hiring out Goods Used and Enjoyed in Ireland
- 22.14 Non-EU Based Trader Supplying Telecommunications, Radio or Television Broadcasting Services
- 22.15 Repayment to Foreign Businesses
- 22.16 VAT 60A Procedure
- CHAPTER 26 REVENUE AUDITS
- 26.1 Introduction
- 26.2 Notification of the Audit
- 26.3 Postponing an Audit
- 26.4 Preparing for a Revenue Audit
- 26.5 Materiality
- 26.6 Making a Disclosure
- 26.7 Penalties
- 26.8 Mitigation of Penalties
- 26.9 Penalties where Exchequer has Suffered no Net Loss “No Loss”
- 26.10 Interest
- 26.11 Publication
- 26.12 Prosecution
- 26.13 Revenue Offences
- 26.14 Entitlement to a Review
- CHAPTER 27 REVENUE POWERS
- 27.1 Introduction
- 27.2 Power to Inspect Records
- 27.3 Power to make Regulations
- 27.4 Power to Determine VAT Rates and Exemptions
- 27.5 Power to Raise Assessments, Estimate Liability, and to Refuse Claims
- 27.6 Power to Seize Goods
- 27.7 Power to Impose a Value
- 27.8 Power to Hold a Person Other than the Trader Liable for VAT
- 27.9 Power to Deem Economic Value Test Met
- 27.10 Power to Require Security
- 27.11 Power to Reject an Expression of Doubt
- 27.12 Power to Admit to a VAT Group, Remove from a VAT Group and Compulsorily VAT Group
- 27.13 Compulsory Registration of Persons Providing Sports Facilities
- 27.14 Power to Authorise a VAT Refunding Agent
- 27.15 Power to Refuse to Treat a Person as an Accountable Person
- Appendix I Historic VAT Rates
- Appendix II Exempt Activities
- Appendix III Zero-Rated Goods and Services
- Appendix IV Goods and Services Chargeable at the Reduced Rate
- Appendix V List of multipliers
- Appendix VI Distance Selling Thresholds
- Appendix VII List of VAT Number Formats
- Appendix VIII Form VAT 3
- Appendix IX Return of Trading Details
- Appendix X VAT Form VAT 60A
- Appendix XI VAT Form VAT 60E