Links from Section 86 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(1) Subject to section 68(1) and (6) and subsection (1A), where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall issue to
the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount
(in this Act referred to as a ‘flat-rate addition’) equal to
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Value-Added Tax Consolidation Act 2010 |
(1) Subject to section 68(1) and (6) and subsection (1A), where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall issue to
the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount
(in this Act referred to as a ‘flat-rate addition’) equal to
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Value-Added Tax Consolidation Act 2010 |
(1A) Where section 68(6) applies, the issue of an invoice by a flat-rate farmer shall only apply in respect of agricultural produce or an agricultural service of a kind not specified in an order made by the Minister under section 86A. |
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Value-Added Tax Consolidation Act 2010 |
(1A) Where section 68(6) applies, the issue of an invoice by a flat-rate farmer shall only apply in respect of agricultural produce or an agricultural service of a kind not specified in an order made by the Minister under section 86A. |
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Value-Added Tax Consolidation Act 2010 |
(2) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the farmer issues
an invoice in which the flat-rate addition is stated separately, that addition is recoverable by the farmer as part of the
consideration for the
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Links to Section 86 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
“flat-rate addition” has the meaning assigned to it by section 86(1); |
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Value-Added Tax Consolidation Act 2010 |
(o) a flat-rate addition, which shall be deemed to be tax, charged to him or her during the period by means of invoices prepared in the manner prescribed by regulations and issued to him or her in accordance with section 86(1), |
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Value-Added Tax Consolidation Act 2010 |
(1) A flat-rate farmer who, in accordance with section 86(1), is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in section 86(1)) as may be specified by regulations, if the following conditions are fulfilled: |
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Value-Added Tax Consolidation Act 2010 |
(1) A flat-rate farmer who, in accordance with section 86(1), is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in section 86(1)) as may be specified by regulations, if the following conditions are fulfilled: |
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Value-Added Tax Consolidation Act 2010 |
(ii) the other invoice referred to in subparagraph (i) shall be deemed, for the purposes of Chapter 1 of Part 8, to be issued in accordance with section 86(1), |
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Value-Added Tax Consolidation Act 2010 |
(6) An invoice, settlement voucher or other document provided for in this section or in section 86(1) shall not issue in respect of supplies of a kind specified in an order made under section 86A. |
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Value-Added Tax Consolidation Act 2010 |
(1)Where, following a review carried out by the Revenue Commissioners in relation to a particular agricultural sector and having regard, in particular, to the business structures or models employed and the nature of the relationships and contractual arrangements in place between parties in the sector, the Minister is satisfied that the application of the flat-rate addition in accordance with section 86 in respect of supplies of agricultural produce or agricultural services within that sector has resulted in, and if that application were retained would continue to contribute to, a systematic excess of the amount of flat-rate addition payments over the amount of non-recoverable tax on input costs borne by flat-rate farmers within that sector, the Minister may by order provide that the flat-rate addition shall not apply to supplies of a kind to be specified in the order. |