Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
[1]>
Chapter 2
[3]>
Special Schemes for Telecommunications Services, Broadcasting Services and Electronically Supplied Services
<[3]
[3]>
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
<[3]
91A Definitions
In this Chapter—
“broadcasting services” means either or both radio and television broadcasting services;
“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;
“identified person” has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be;
[4]>
“Implementing Regulation” means Council Implementing Regulation (EU) No 282/2011 of 15 March 20111 (as amended by Council Regulation (EU) No 967/2012 of 9 October 20122);
<[4]
[4]>
“Implementing Regulation” means Council Implementing Regulation (EU) 282/2011 of 15 March 20111 (as amended by Council Regulation (EU) 967/2012 of 9 October 20122, Council Regulation (EU) 2019/2026 of 21 November 20193 and Council Regulation (EU) 2020/1112 of 20 July 20204);
<[4]
[11]>
“import scheme” means the scheme for the payment of value-added tax provided for in sections 91I to 91K;
“intrinsic value” has the same meaning as it has in Article 1(48) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 20155;
<[11]
[5]>
“Member State of consumption” means the Member State in which the supply of scheme services takes place according to Article 58 of the VAT Directive;
<[5]
[5]>
“Member State of consumption” means—
(a) in the case of the non-Union scheme, the Member State in which the supply of scheme services is deemed to take place according to Chapter 3 of Title V of the VAT Directive, and
(b) in the case of the Union scheme—
(i) in respect of the supply of scheme services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V of the VAT Directive,
(ii) in respect of the intra-Community distance sales of goods, the Member State where the dispatch or transport to the consumer ends, and
(iii) in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State;
<[5]
[6]>
“Member State of identification” means—
(a) in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme;
(b) in the case of the Union scheme, the Member State in which the taxable person has established his or her business or, if the taxable person has not established his or her business in the Community, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of that scheme;
<[6]
[6]>
“Member State of identification” means—
(a) in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme, and
(b) in the case of the Union scheme—
(i) the Member State in which the taxable person has established his or her business,
(ii) where the taxable person has not established his or her business in the Community, but has a fixed establishment in the Community, the Member State in which he or she has that fixed establishment,
(iii) where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, the Member State in which the dispatch or transport of the goods begins,
(iv) where the taxable person has not established his or her business in the Community, and has more than one fixed establishment in the Community, the Member State in which he or she has a fixed establishment and which he or she has chosen to be the Member State of identification for the purposes of the Union scheme, or
(v) where the taxable person has not established his or her business in the Community and has no fixed establishment in the Community, and there is more than one Member State in which the dispatch or transport of the goods begins, the Member State in which the dispatch or transport of the goods begins which he or she has chosen to be the Member State of identification for the purposes of the Union scheme.
<[6]
“national tax number” means a number (whether consisting of either or both numbers and letters) assigned to a taxable person who has not established his or her place of business in the Community by the person’s own national taxation authority;
[7]>
“non-Union scheme” means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is not established in the Community, who has no fixed establishment in the Community [2]>and is not otherwise required to be registered for value-added tax in any Member State<[2];
<[7]
[7]>
“non-Union scheme” means the scheme for scheme services supplied by a taxable person whose business is not established in the Community, and who has no fixed establishment in the Community;
<[7]
[11]>
“qualifying domestic supplies of goods” means supplies of goods facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means in accordance with Article 14a(2) of the VAT Directive where the dispatch or transport of those goods begins and ends in the same Member State;
<[11]
[8]>
“scheme services” means telecommunications services, broadcasting services or electronically supplied services supplied to non-taxable persons referred to in Article 58 of the VAT Directive;
<[8]
[8]>
“scheme services” means services supplied to non-taxable persons within the Community;
<[8]
[11]>
“taxable person not established within the Community” means a taxable person who has not established his or her business in the Community and who has no fixed establishment there;
“taxable person not established in the Member State of consumption” means a taxable person who has established his or her business in the Community or who has a fixed establishment there but who has not established his or her business, and has no fixed establishment, within the territory of the Member State of consumption;
<[11]
[9]>
“Union scheme” means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption;
<[9]
[9]>
“Union scheme” means the scheme for—
(a) scheme services, supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption,
(b) intra-Community distance sales of goods, and
(c) qualifying domestic supplies of goods;
<[9]
[10]>
“VAT return” means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of supplies of scheme services made during a calendar quarter.
<[10]
[10]>
“VAT return” means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of the following supplies within the scope of the Union or non-Union scheme, as the case may be, made during a calendar quarter:
(a) supplies of scheme services;
(b) intra-Community distance sales of goods;
(c) qualifying domestic supplies of goods.
<[10]
Footnotes
1 OJ No. L77, 23.3.2011, p.1
2 OJ No. L290, 20.10.2012, p.1
3 OJ No. L313, 4.12.2019, p. 14
4 OJ No. L244, 29.7.2020, p. 9
5 OJ No. L343, 29.12.2015, p. 1
<[1]
[1]
Inserted by European Union (Value-Added Tax) Regulations 2014 s3(i). Comes into operation on 1 October 2014 as per S.I. No. 340 of 2014.
[2]
Deleted by European Union (Value-Added Tax) Regulations 2018 s3(c). Comes into operation on 1 January 2019 as per S.I. No. 581 of 2018.