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Law of Value-Added Tax, Finance Act 2016 (Volume 1)

Customs-free Airport Act Free Ports Act Gaming and Lotteries Act Housing Private Rented Dwellings Act Live Stock Artificial Insemination Act Local Government Charges Act Local Government Act National Asset Management Agency Act Residential Tenancies Act Stamp Duties Consolidation Act Standards in Public Office Act Taxes Consolidation Act Unit Trusts Act Value-Added Tax Amendment Act Value-Added Tax Act Value-Added Tax Acts Modifications not altering text: Functions of Commissioners performable by one of their number.

Obligation on certain accountable persons under Act to make specified returns by electronic means imposed 1. F2 [ b a supply of any goods or services of a kind specified in Schedule 1 ; ]. I supplies of machinery, plant or equipment which have been used by him or her in the course of a sea-fishing business;. II supplies of other goods and services the total consideration for which is such that such person would not, because of paragraph c or d , be an accountable person if such supplies were the only supplies made by him or her;. Procedure for election and cancellation of election to be an accountable person prescribed 1.

A is the amount of tax repaid to the person referred to in paragraph a for the period for which the election has effect in respect of tax borne or paid in relation to the supply of goods or services, other than services of the kind referred to in paragraph 11 of Schedule 3 ,. B is the tax deductible in accordance with Chapter 1 of Part 8 in respect of intra-Community acquisitions made by that person during that period, and. C is the net total amount of tax if any paid by such person in accordance with Chapter 3 of Part 9 in relation to the supply of goods or services other than services of the kind referred to in paragraph 11 of Schedule 3 by that person in that same period.

I was entitled to deduct tax in accordance with Chapter 1 of Part 8 in respect of the acquisition, purchase or development of immovable goods used by that person in the course of a supply of services of a kind referred to in paragraph 11 of Schedule 3 , or. II would be entitled to deduct tax in accordance with Chapter 1 of Part 8 in respect of the acquisition, as a result of a transfer to that person, of immovable goods used by him or her in the course of a supply of services of a kind referred to in paragraph 11 of Schedule 3 , if that tax had been chargeable but for the application of section 20 2 c on that transfer,.

I the amount of tax deductible in respect of such acquisition, purchase or development of such immovable goods, or. II the amount of tax that would be deductible in respect of such acquisition of such immovable goods if section 20 2 c had not applied to the transfer of such immovable goods,. F11 [ E ] is the number of full years for which such immovable goods were used by the person in the course of the supply of services of a kind referred to in paragraph 11 of Schedule 3: Power pursuant to subs. The 1st day of January is appointed as the day on which subsection 2 of section 14 of the Value-Added Tax Consolidation Act No.

Procedure for application for registration as group in accordance with section prescribed 1. F18 [ 4 a In this subsection —. F20 [ 6 a In this subsection —. F23 [ i services consisting of the admission to, and the provision of any ancillary services related to, a cultural, artistic, entertainment or similar event, and ]. I the name and address of the promoter;. II details including the dates, duration and venue of the event or performance commissioned or procured by the promoter in the provision of that service; and.

III any other information related to the promoter or the event or performance, as may be specified in regulations. I the relevant person to be supplying such supplies as specified in that determination in the course or furtherance of business,. II the relevant person to be an accountable person in relation to the provision of such supplies as specified in that determination, and. III such supplies as specified in that determination to be taxable supplies to which the rate specified in F25 [ F24 [ paragraph a , c or ca ] , as appropriate, of section 46 1 ] refers.

I upon their purchase, intra-Community acquisition or importation by the accountable person, or. II upon their development, construction, assembly, manufacture, production, extraction or application under paragraph f ,. F28 [ 1A Subsection 1 g does not apply in any case where the goods appropriated by an accountable person for any purpose other than the purposes of his or her business are immovable goods that are acquired or developed by an accountable person on or after 1 January Amount specified for the purposes of section 1. I a person registered for value-added tax in a Member State,.

II a person obliged to be registered for value-added tax in a Member State,. III a person who carries on an exempted activity in a Member State, or. IV a flat-rate farmer in a Member State,. F34 [ 3 Subsection 2 does not apply in the case of immovable goods that are acquired or developed by an accountable person on or after 1 January Procedure prescribed for calculation of private use proportion of immovable goods under section 1. F35 [ 4 Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, services being services that are supplied using the assets or part of the assets of an accountable person are, under any power exercisable by another person including a receiver or liquidator , supplied by that other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of winding up of a company, then those services shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.

II from outside the Community through the territory of another Member State into which those goods have been imported,. I elects that subsection 1 a shall apply, and. II registers and accounts for value-added tax in that Member State in respect of that supply. I the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied,.

II in the absence of such a place of business or fixed establishment, the place where that taxable dealer has a permanent address or usually resides,. F38 [ ba the supply of telecommunications services, radio or television broadcasting services or electronically supplied services, together with the provision of accommodation of the kind specified in paragraph b , where the supply is by the provider of that accommodation acting in his or her own name, and ]. F40 [ h services that consist of the provision of access to a natural gas distribution system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to the heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked to those systems; ].

F42 [ g if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, such as a fair or exhibition, F43 [ including the supply of tickets granting access to such an event ] and the supply is to a taxable person, the place where that event actually takes place; ]. F44 [ ga if the supply of services, and of any ancillary services, is in respect of or related to F45 [ … ] a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition including the supply of services of the organiser of such an activity F43 [ or the supply of tickets granting access to such an activity ] , and the supply is to a non-taxable person, the place where that activity actually takes place; ].

F46 [ ka subject to paragraph kb , if the supply of services consists of a long-term hiring out of a means of transport to a non-taxable person, the place where that person is established or has a permanent address or usually resides;. F43 [ kc if the supply of services consists of the provision of —.

I has no entitlement to deduct tax under Chapter 1 of Part 8 ,. II is not entitled to deduct all of the tax chargeable on that supply, or. III is a flat-rate farmer,. I engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61 1 , or. II is a flat-rate farmer,.

Procedure for claiming relief under subs. F53 [ b an accountable person who acquires that coupon, stamp, telephone card, token or voucher whether from the supplier referred to in paragraph a or from any other accountable person in the course or furtherance of business, supplies it for consideration in the course or furtherance of business, ]. Amount on which tax is chargeable in relation to supplies of goods or services to which subs.

F56 [ ca F57 [ … ] 9 per cent in relation to goods or services of a kind specified in paragraphs 3 1 to 3 , 7 , 8 , 11 , 12 F58 [ , 13 3 and 13B 1 to 3 ] of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph c ; ]. F63 [ 6 A person aggrieved by a determination under subsection 1 made pursuant to an application by him or her may appeal the determination to the Appeal Commissioners, in accordance with section I of the Taxes Consolidation Act , within the period of 30 days after the date of the notice of that determination in accordance with subsection 5 a.

Form of determination under section prescribed 1. F67 [ iv 1 July in respect of the Republic of Croatia; ]. F67 [ ca the date of the first use of the means of transport was before 1 July in the case of means of transport entering the State from the Republic of Croatia, or ]. I unless subparagraph II applies, the latest selling rate recorded by the Central Bank of Ireland for the currency in question at the time of the repayment,.

II if there is an agreement with the Revenue Commissioners for a method to be used in determining the exchange rate, the exchange rate obtained using that method,.

Conditions regarding the application of the rate of zero per cent to a supply of goods or services specified in subs. F75 [ ia the tax chargeable during the period, being tax for which the recipient within the meaning of section 16 4 b is liable by virtue of section 16 4 b in respect of scrap metal within the meaning of section 16 4 a received by that recipient, but only where the recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such recipient by an accountable person, ].

F76 [ ib the tax chargeable during the period, being tax for which the recipient within the meaning of section 16 5 b is liable by virtue of section 16 5 b in respect of supplies of construction work received by that recipient, but only where that recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such recipient by an accountable person, ].

F77 [ ic the tax chargeable during the period, being tax for which the recipient within the meaning of section 16 6 b is liable by virtue of section 16 6 b in respect of supplies of gas or of electricity received by that recipient, but only where that recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such a recipient by an accountable person,.

F71 [ j the tax chargeable during the period, being tax for which the accountable person is liable by virtue of section 16 1 , 94 6 a or 7 or 95 8 c to e , in respect of a supply to that person of immovable goods, ]. F79 [ 2A In computing the amount of tax payable by an accountable person in respect of a taxable period, that person may deduct the tax charged to him or her during the period by other accountable persons in respect of services directly related to the transfer of ownership of goods that would, but for the operation of section 20 2 c , be subject to tax.

Method of calculating amount of deduction under subs. Method of calculating amount of deduction under section in respect of acquisition of dual-use inputs prescribed 1. TD is the amount of tax deducted by that person on the purchase, acquisition or importation of that vehicle, and. N is a number that is equal to the number of days from the date of purchase, acquisition or importation of that vehicle by that person to the date of disposal by that person, divided by and rounded down to the nearest whole number,. TD is the amount of tax deducted by that person on the purchase, acquisition or importation of the qualifying vehicle, and.

N is a number that is equal to the number of days from the date of purchase, acquisition or importation of that vehicle by that person to the first day of the taxable period in which that vehicle is used for less than 60 per cent business purposes, divided by and rounded down to the nearest whole number,. F82 [ Adjustment of tax deductible in relation to unpaid consideration. A is the total consideration exclusive of value-added tax ,. B is the consideration or part thereof exclusive of value-added tax that has been paid, and.

C is the percentage rate of tax chargeable in relation to the supply of the goods or services. D is the consideration or part thereof exclusive of value-added tax paid during that period, and. The section heading is taken from the amending section Finance No. F83 [ b a taxable person, being a flat-rate farmer who incurs expenditure to develop or acquire a capital good, not being expenditure on —.

A is the amount of the total tax incurred in relation to that capital good which was deductible by that owner in accordance with Chapter 1 , and. B is the total reviewed deductible amount in relation to that capital good. C is the reference deduction amount in relation to that capital good, and. D is the interval deductible amount in relation to that capital good. C is the reference deduction amount in relation to that capital good,.

D is the interval deductible amount in relation to that capital good, and. N is the number of full intervals remaining in the adjustment period at the end of that interval plus one. I the amount calculated in accordance with subsection 6 a shall be treated as the total tax incurred in relation to that capital good,. II the total tax incurred shall be deemed to have been deducted in accordance with Chapter 1 at the time of that supply.

What is VAT and how does it work? -Will's Whiteboard

I a capital goods owner supplies a capital good or transfers a capital good, being a transfer to which section 20 2 c applies other than a transfer to which subsection 10 c F84 [ applies , ] during the adjustment period in relation to that capital good,. II tax is chargeable on that supply, or tax would have been chargeable on that transfer but for the application of section 20 2 c , and.

III the non-deductible amount in relation to that capital good for that owner is greater than zero or, in the case of a supply or transfer during the initial interval, that owner was not entitled to deduct all of the total tax incurred in accordance with Chapter 1 ,. E is the non-deductible amount in relation to that capital good or, in the case of a supply before the end of the initial interval, the amount of the total tax incurred in relation to that capital good which was not deductible by that owner in accordance with Chapter 1 ,.

N is the number of full intervals remaining in the adjustment period in relation to that capital good at the time of supply plus one,. T is the total number of intervals in the adjustment period in relation to that capital good. I a capital goods owner supplies a capital good during the adjustment period applicable to that capital good,. II tax is not chargeable on that supply, and.

A the total reviewed deductible amount in relation to that capital good is greater than zero, or. B in the case of a supply before the end of the initial interval where the amount of the total tax incurred in relation to that capital good which was deductible by that owner in accordance with Chapter 1 is greater than zero,. B is the total reviewed deductible amount in relation to that capital good or, in the case of a supply to which subparagraph i III B applies, the amount of the total tax incurred in relation to that capital good which that owner claimed as a deduction in accordance with Chapter 1 ,.

N is the number of full intervals remaining in the adjustment period in relation to that capital good at the time of supply plus one, and. I the total reviewed deductible amount in relation to that capital good is equal to the total tax incurred in relation to that capital good, or. II in relation to an assignment or surrender that occurs prior to the end of the initial interval in relation to that capital good, the tenant was entitled to deduct all of the total tax incurred in accordance with Chapter 1 in relation to that capital good,.

I the total tax incurred and the amount deducted by that tenant in relation to that capital good were the total tax incurred and the amount deducted by the person to whom the interest is assigned or surrendered, and. II any adjustments required to be made under this Chapter by the tenant were made,.

I a capital goods owner supplies a capital good during the adjustment period applicable to that capital good and tax is chargeable on that supply, or. II a capital goods owner transfers other than a transfer to which subsection 10 c applies a capital good during the adjustment period applicable to that capital good and tax would have been chargeable on that transfer but for the application of section 20 2 c ,. I chargeable on the supply of that capital good,. II that would have been chargeable on the transfer of that capital good but for the application of section 20 2 c , or.

III that would have been chargeable on the supply but for the application of section 56 ,. H is the total tax incurred in relation to that capital good for the capital goods owner making that supply or transfer,. N is the number of full intervals remaining in the adjustment period in relation to that capital good plus one, and. I is the adjustment amount, and. J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20 2 c , or the amount of tax that would have been chargeable on the supply but for the application of section F85 [ 8A a Paragraph b applies where —.

I a capital goods owner supplies a capital good which has not been completed and tax is chargeable on that supply, or. II a capital goods owner transfers other than a transfer to which subsection 10 c applies a capital good which has not been completed and tax would have been chargeable on that transfer but for the application of section 20 2 c ,. K is the total tax incurred in relation to that capital good by the capital goods owner making that supply or transfer, and.

L is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20 2 c , or the amount of tax that would have been chargeable on the supply but for the application of section F86 [ i a connected supply occurs and the seller enters into a written agreement with the purchaser to the effect that the purchaser shall be responsible for all obligations under this Chapter in relation to the capital good from the date of the supply or transfer of that capital good, as if —.

I the purchaser had acquired or developed the capital good at the time it was acquired or developed by the seller,. II the total tax incurred and the amount deducted by that seller in relation to that capital good were the total tax incurred and the amount deducted by the purchaser, and. III any adjustments made in accordance with this Chapter by the seller were made by the purchaser, ]. F86 [ c Where paragraph b applies —. I be responsible for the obligations referred to in paragraph b i , and. II use the information in the copy of the capital good record issued by the seller in accordance with paragraph b ii for the purposes of calculating any tax chargeable or deductible in accordance with this Chapter in respect of that capital good by that purchaser from the date on which the supply or transfer referred to in paragraph b i occurs,.

I on the transfer of that capital good but for the application of section 20 2 c , less any amount accounted for by that owner in respect of that transfer in accordance with paragraph b , and. II on the supply or development of that capital good but for the application of section II the transferee would not have been entitled to deduct all of the tax that would have been chargeable on that transfer but for the application of section 20 2 c ,. F is the amount of tax that would have been chargeable but for the application of section 20 2 c , and. G is the amount of that tax that would have been deductible in accordance with Chapter 1 by that transferee if section 20 2 c had not applied to that transfer.

I the total tax incurred and the amount deducted by the transferor in relation to the good were the total tax incurred and the amount deducted by the transferee, and. II any adjustments required to be made under this Chapter by the transferor had been made,. I that is exempt in accordance with section 94 2 or 95 3 or 7 b , or.

II in respect of which tax is chargeable in accordance with section 95 7 a. F87 [ 12A a In this subsection —. F90 [ ba Where a capital good is held as security or is subject to a charge or lien and, before 27 March , either —. J is the amount of the tax payable in accordance with subsection 2 b i , 3 b i or 4 b i ,. K is the number of days during the interval in which the mortgagee has possession or the receiver has been appointed,. L is the number of days in the interval,.

M is the amount of the increase in deductibility in accordance with subsection 2 b ii , 3 b ii or 4 b ii ,. F93 [ 2A The Revenue Commissioners may cancel the registration number which has been assigned to a person in accordance with subsection 2 , where that person does not become or ceases to be an accountable person. I another accountable person,. II a public body,. III a person who carries on an exempted activity,. IV a person other than an individual in another Member State in such circumstances that tax is chargeable at any of the rates specified in section 46 1 , or. V a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,.

F95 [ 2 An invoice or other document issued in electronic format by an accountable person is deemed to be so issued for the purposes of subsection 1 , if —. F97 [ 4A a Where a taxable person who carries on a business in the State supplies scrap metal within the meaning of section 16 4 a to a recipient within the meaning of section 16 4 b , the person shall issue a document to the recipient indicating —.

F98 [ 4B a Where an accountable person supplies construction work to which section 16 5 b applies, the person shall issue a document to the recipient of such supplies indicating —. F99 [ 4C a Where a taxable person who carries on a business in the State makes a supply of gas or electricity to which section 16 6 applies to a recipient within the meaning of section 16 6 b , the person shall issue a document to the recipient indicating —. Additional information required to be included in document issued by travel agents under subs. Certain messages issued or received by electronic means deemed to be so issued or received for the purposes of subs.

Particulars required to be included in invoices prescribed for purposes of subs. Particulars required to be included in credit notes or debit notes issued in accordance with subs. Particulars required to be included in invoices issued in accordance with subs. I containing particulars of the increase and of the flat-rate addition appropriate thereto, and. II in such form and containing such other particulars as may be specified by regulations,.

I containing particulars of the reduction or discount, and. Particulars required to be included in certain invoices, credit notes, debit notes and settlement vouchers issued by a flat-rate farmer in accordance with section as specified 1.

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Time limits for issuing invoices, credit notes and documents specified for purposes of section 1. F [ i furnish to the Collector-General —. I a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due in that taxable period, by —. A the accountable person in relation to the disposal of the goods or the supply of the services, and.

B the receiver, liquidator or other person exercising a power, in relation to any adjustment required under Chapter 2 of Part 8 or section 95 4 c ,. II such other particulars as may be specified in regulations, ]. F [ b send to the accountable person deemed to have disposed of the goods or supplied the services a statement containing such particulars as may be specified in regulations, and ].

Value-Added Tax Consolidation Act

I the amount of tax which became due by the person during the taxable periods which comprise the accounting period other than tax already paid by him or her in relation to goods imported by him or her ,. II the amount if any which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of those taxable periods, and. III such other particulars as may be specified in regulations,. Procedure for filing return in accordance with section prescribed 1. F [ Adjustments to returns.

Procedure for application for authorisation to use moneys received basis of accounting pursuant to subs. Procedure for filing of statement or correction statement in accordance with section prescribed 1. F [ d any linking documents that are in the power, possession or procurement of the person, ]. I a period of 6 years from the date of the transaction, and. II until such time as —. A the inquiry or investigation has been completed, or the claim has been determined, and.

B any appeal to the Appeal Commissioners in relation to the outcome of that inquiry or investigation or the determination of that claim, or to any other matter to which the Act relates, has become final and conclusive, and. C any proceedings in relation to the outcome of that inquiry or investigation or the determination of that claim or that appeal, or to any other matter to which the Act relates, has been finally determined, and.

D the time limit for instituting any appeal or proceedings or any further appeal or proceedings has expired. F [ 5 This Chapter shall not require the F [ retention of records, linking documents or invoices ] or any of the other documents in respect of which the Revenue Commissioners notify the person concerned that retention is not required. Further particulars of details required to be included in the records which accountable persons are required to keep pursuant to section prescribed 1. F [ Chapter 1. Special Schemes — Miscellaneous ].

F [ aa by an accountable person who was entitled to deduct tax in accordance with section 59 2 d in respect of a second-hand good, being a qualifying vehicle, as defined in section 59 1 , ]. F [ 2A A taxable dealer shall not apply the margin scheme to a supply of a new means of transport where section 24 1 b applies in relation to that supply. A is the aggregate margin for the taxable period in question, and. B is the percentage rate of tax chargeable in relation to the supply of those goods,. I the amount on which tax was chargeable on the supply of that motor vehicle to the said accountable person,.

II the tax which was chargeable on the supply referred to at clause I , and. III the vehicle registration tax accounted for by the said accountable person in respect of that motor vehicle. A is the total consideration which the travel agent becomes entitled to receive in respect of or in relation to that supply of margin scheme services, including all taxes, commissions, costs and charges whatsoever and value-added tax payable in respect of that supply, and. B is the amount payable by the travel agent to a supplier in respect of bought-in services included in that supply of margin scheme services to the traveller, but any bought-in services purchased by the travel agent prior to 1 January in respect of which that travel agent claims deductibility in accordance with Chapter 1 of Part 8 shall be disregarded in calculating the margin,.

I an auctioneer who applied the auction scheme to the supply of those goods to that accountable person, or. II a taxable dealer who applied the margin scheme to the supply of those goods to that accountable person,. Obligation on accountable persons to indicate that the margin scheme has been applied on invoices issued in accordance with subs. I a bar, or. I are of a purity equal to or greater than parts per 1, parts,. II are minted after ,. III are or have been legal tender in their country of origin, and. IV are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 per cent.

I be an accountable person, and. II be liable to pay the tax chargeable on that supply as if such accountable person had made that supply of investment gold for consideration in the course or furtherance of business,. Procedure for claiming refund under subs. Procedure for application for waiver of exemption from tax on supplies of investment gold under subs.

I supplies made in the State in accordance with section 34 l , and.