Revenue Tax Briefing

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Revenue Tax Briefing Issue 71, April 2009

Changes to The VAT Information Exchange System (VIES)

In January 1993, frontier controls on the movement of goods between E.U. Member States were abolished and Irish exporters involved in E.U. trade have been required to furnish periodic VIES Statements to Revenue from that date.

The VAT Information Exchange System (VIES) was put in place by the EU to assist in the policing of the new VAT arrangements from 1 January 1993. Under the VIES legislation, all VAT-registered traders who make intra-community supplies of goods must furnish the Revenue Commissioners with a VIES statement listing such supplies.

From 1 January 2010, there are important changes to VIES, details of which are outlined below:

Introduction of Services to the VAT Information Exchange System - VIES.

Council Directive 2008/8/EC (amending Directive 2006/112/EC) provides that, with effect from 1 January 2010, Irish VAT-registered suppliers must submit a VIES statement detailing all the VAT registered customers in other Member States to whom he/she has supplied services in respect of which that customer is liable for payment of the VAT due. Traders may submit on a quarterly basis or monthly if preferred. Please see the relative EU Directive 2008/08/EC :

Introduction of monthly filing conditions for VIES in respect of supplies of goods.

Council Directive 2008/117/EC (amending Directive 2006/112/EC) provides that Irish VATregistered suppliers involved in intra-community supplies of goods must submit a VIES Statement monthly from 1 January 2010 if the supplies exceed €100,000 in any of the previous four quarters. This threshold will be reduced to €50,000 from 1 January 2012. Irish VAT-registered suppliers whose intra-community supplies do not exceed the threshold may report quarterly. Please see the relative EU Directive 2008/117/EC:

The EU legislation is presently being transposed into Irish VAT law. Information on this will be available on when the legislation is finalised.

In line with Revenue's electronic approach, all VIES Statements should be e-filed through Revenue On-line Service, follow the ROS link at

If you are involved in Supply of Services to other Member States, please register with VIMA as soon as possible.

For further information please contact the VIES Section in VIMA- or LoCall 1890 251010, extns. 53422, 53426 or 53421.