3. Charge of value-added tax

This section imposes the charge of value-added tax. The tax is chargeable, leviable and payable on the following transactions:

• (a) Supplies for consideration of goods in the State by a taxable person (this is a person carrying on a business, as defined in section 2).
• (b) Imports of goods into the State.
• (c) Supplies for consideration of services in the State by a taxable person.
• (d) Intra-Community acquisitions for consideration of goods by an accountable person (this is a taxable person who is required to be registered for VAT – see Part 2 for more details) in the State.
• (e) Intra-Community acquisitions for consideration of new motor vehicles and other new means of transport (defined in section 2) by all persons, whether accountable or otherwise.

Relevant Date: Finance Act 2020