Value-Added Tax Consolidation Act 2010
Number 31 of 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
REVISED
Updated to 15 May 2023
This Revised Act is an administrative consolidation of the Value-Added Tax Consolidation Act 2010. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including the Finance Act 2023 (11/2023), enacted 15 May 2023, and all statutory instruments up to and including the Planning and Development (Section 181) Regulations 2023 (S.I. No. 243 of 2023), made 16 May 2023, were considered in the preparation of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to
revisedacts@lawreform.ie.
Number 31 of 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
REVISED
Updated to 15 May 2023
Introduction
This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.
Related legislation
Value-Added Tax Acts: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Finance (No. 3) Act 2011 (18/2011), s. 5(7)). The Acts in this group are:
• Value-Added Tax Consolidation Act 2010 (31/2010)
• Finance Act 2011 (67/2011), part 3
• Finance (No. 2) Act 2011 (8/2011), s. 3
• Finance (No. 3) Act 2011 (18/2011), s. 1 and sch. 1, in so far as they relate to value-added tax, and s. 4 and sch. 4
The following Acts are also to be construed together with the Value-Added Tax Acts. In accordance with Value-Added Tax Consolidation Act 2010, s. 2(5), references in any other enactment to the “Value-Added Tax Acts” mean this Act and every enactment which is to be read together with this Act.
• Finance Act 2011 (6/2011), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2012 (9/2012), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2013 (8/2013), part 3 and part 6, insofar as it relates to value-added tax
• Finance (No. 2) Act 2013 (41/2013), part 3 and part 5, insofar as it relates to value-added tax
• Finance Act 2014 (37/2014), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2015 (52/2015), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2016 (18/2016), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2017 (41/2017), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2018 (30/2018), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2019 (45/2019), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2020 (26/2020), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2021 (45/2021), part 3 and part 6, insofar as it relates to value-added tax
• Finance Act 2022 (44/2022), part 3 and part 6, insofar as it relates to value-added tax
Annotations
This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.
An explanation of how to read annotations is available at
www.lawreform.ie/annotations.
Material not updated in this revision
Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.
Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.
A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at
www.irishstatutebook.ie.
Acts which affect or previously affected this revision
• Finance Act 2023 (11/2023)
• Finance Act 2022 (44/2022)
• Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022)
• Finance Act 2021 (45/2021)
• Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021)
• Finance Act 2020 (26/2020)
• Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020)
• Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020)
• Finance Act 2019 (45/2019)
• Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019)
• Finance Act 2018 (30/2018)
• Finance Act 2017 (41/2017)
• Finance Act 2016 (18/2016)
• Finance (Tax Appeals) Act 2015 (59/2015)
• Finance Act 2015 (52/2015)
• Finance Act 2014 (37/2014)
• Finance Act 2013 (8/2013)
• Energy (Miscellaneous Provisions) Act 2012 (3/2012)
• Finance Act 2012 (9/2012)
• Local Government (Household Charge) Act 2011 (36/2011)
• Finance (No. 3) Act 2011 (18/2011)
• Finance (No. 2) Act 2011 (8/2011)
• Finance Act 2011 (6/2011)
• Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006)
All Acts up to and including Finance Act 2023 (11/2023), enacted 15 May 2023, were considered in the preparation of this revision.
Statutory instruments which affect or previously affected this revision
• Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022(S.I. No. 665 of 2022)
• Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) (Amendment) Order 2021 (S.I. No. 713 of 2021)
• European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021)
• Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021)
• Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 (S.I. No. 737 of 2020)
• Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020)
• Value-Added Tax Regulations 2010 (Regulation 34A) (Amendment) Regulations 2020 (S.I. No. 735 of 2020)
• Value-Added Tax Regulations 2010 (Regulation 14A) (Amendment) Regulations 2020 (S.I. No. 734 of 2020)
• European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019)
• European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018)
• European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018)
• Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)
• European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014)
• European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013)
• Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013 (S.I. No. 249 of 2013)
• Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012)
• European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012)
• Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order 2012 (S.I. No. 392 of 2012)
• European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012)
• Value-Added Tax (Refund of tax) (Touring Coached) Order 2012 (S.I. No. 266 of 2012)
• Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201 of 2012)
• Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)
• Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010)
• European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010)
All statutory instruments up to and including Planning and Development (Section 181) Regulations 2023 (S.I. No. 243 of 2023), made 16 May 2023 were considered in the preparation of this revision.
Number 31 of 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
REVISED
Updated to 15 May 2023
ARRANGEMENT OF SECTIONS
Preliminary and General
Section
Accountable persons
Interpretation
General rules
5. Persons who are, or who may become, accountable persons.
6. Persons not accountable persons unless they so elect.
7. Treatment of persons as not accountable.
Rules for intra-Community acquisitions
9. Intra-Community acquisitions and accountable persons.
10. Certain supplies of goods — supplier not established in the State.
11. Other provisions in relation to goods.
Services supplied in the State by persons established outside the State
12. Services received from abroad and accountable persons.
13. Certain supplies of services — supplier not established in the State.
Supplementary provisions
14. The State and public bodies.
16. Reverse charge for certain supplies.
17. Other provisions in relation to services.
18. Distortion of competition, deemed taxable supplies, etc.
Taxable Transactions
Supply of goods
19. Meaning of supply of goods.
20. Transfers, etc. deemed not to be supplies.
21. Supplies made free of charge.
22. Special rules in relation to supplies of goods.
23. Supply following intra-Community acquisition.
23A. Call-off stock arrangements.
Intra-Community acquisitions
24. Intra-Community acquisitions of goods.
Supply of services
25. Meaning of supply of services.
26. Transfer of intangible business assets deemed not to be supply of services.
28. Special rules in relation to supplies of services.
Place of Taxable Transactions
Place of supply of goods
30. Goods supplied to non-registered persons.
31. Gas and electricity supplies.
Place of intra-Community transactions
32. Intra-Community acquisitions of goods.
Place of supply of services
33. Application and interpretation of section 34.
35. Use and enjoyment provisions.
Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services
35A. Amendment of Part 4 of Act of 2010.
Taxable Amount
Taxable amount — principal provisions
37. General rules on taxable amount.
38. Determination that open market value applies.
39. General provisions on consideration.
40. Special consideration rule, triangulation.
42. Taxable amount for certain supplies.
43A. Vouchers — Multi-purpose and single - purpose, etc.
44. Non-business use of immovable goods.
Adjustment and recovery of consideration
45. Adjustment and recovery of consideration.
Rates and Exemption
Rates
47. Composite and multiple supplies.
50. Provisions in relation to certain supplies.
51. Determinations on rates and exemptions.
Exemptions
52. General rule on exempted activity.
Provisions Relating to Imports, Exports, etc.
53. Imports — general provisions.
54. Remission or repayment of tax on certain imported goods.
55. Goods in transit — miscellaneous provisions.
56. Zero-rating scheme for qualifying businesses.
57. Remission of tax on goods exported, etc.
Deductions
General provisions
59. Deduction for tax borne or paid.
60. General limits on deductibility.
61. Apportionment for dual-use inputs.
62. Reduction of tax deductible in relation to qualifying vehicles.
62A. Adjustment of tax deductible in relation to unpaid consideration.
Capital goods scheme
63. Interpretation and application.
Obligations of Accountable Persons
Registration
Invoicing
66. Issue of invoices and other documents.
68. Flat-rate farmer invoices and other documents.
69. Invoices or credit notes — errors, etc.
70. Time limits for issuing invoices, etc.
71. Self-billing and outsourcing.
73. Requests for particulars in respect of repayment of tax.
Returns and payment of tax
75. Tax due on intra-Community acquisitions.
77. Authorisations in relation to filing dates.
78. Electronic remittances and returns.
79. Special provisions in relation to payment dates.
Tax due on moneys received
80. Tax due on moneys received basis.
Expression of doubt
81. Letter of expression of doubt.
Recapitulative statements
82. Statement of intra-Community supplies of goods.
83. Statement of intra-Community supplies of taxable services.
Record keeping
85. Supplementary provisions on records.
Special Schemes
Special Schemes - Miscellaneous
86. Special provisions for tax invoiced by flat-rate farmers.
86A. Restriction of flat-rate addition.
87. Margin scheme — taxable dealers.
88. Margin scheme — travel agents.
89. Margin scheme — auctioneers.
91. Electronic services scheme.
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
91B. Non-Union scheme (where the State is Member State of identification).
91C. Non-Union scheme (where the State is Member State of consumption).
91D. Union scheme (where the State is Member State of identification).
91E. Union scheme (where the State is Member State of consumption).
91G. Electronic interfaces facilitating distance sales of goods.
91H. Special arrangements for value-added tax on import.
91I. Import scheme - interpretation and general provisions.
91J. Import scheme (where the State is Member State of identification).
91K. Import scheme (where the State is Member State of consumption).
Suspension arrangements for alcohol products
92. Suspension arrangements for alcohol products.
Immovable Goods
93. Supply of immovable goods (old rules).
94. Supplies of immovable goods (new rules).
95. Transitional measures for supplies of immovable goods.
96. Waiver of exemption under old rules.
97. Option to tax letting of immovable goods.
98. Valuation of an interest in immovable goods.
Refunds and Repayments of Tax
99. General provisions on refund of tax.
101. Intra-Community refunds of tax.
102. Refunds to taxable persons established outside the Community.
103. Ministerial refund orders.
104. Repayments in specific circumstances.
105. Interest on refunds of tax.
Administration and General
Administration
106. Care and management of tax.
107. Officer responsible in case of body of persons.
108. Inspection and removal of records.
Special measures for the protection of the tax
108A. Notice of requirement to furnish certain information, etc.
108B. Notice of requirement to issue a document.
108C. Joint and several liability for tax.
109. Security to be given by certain taxable persons.
Estimation, assessment and time limits
112. Generation of electronic, etc. estimates and assessments.
Interest and penalties
114. Interest payable by accountable persons.
114A. Interest payable in certain circumstances.
114B. Covid-19: special warehousing and interest provisions.
116. Penalty for deliberately or carelessly making incorrect returns, etc.
117. Penalty for assisting in making incorrect returns, etc.
118. Mitigation and application of penalties.
Appeals and regulations
Repeals, Consequential Amendments, Transitional Measures and Commencement
121. Definition of “repealed enactment”.
122. Repeal of Value-Added Tax Act 1972, etc.
123. Consequential amendments and repeals and revocations.
Exempt Activities
Activities in the Public Interest
Other Exempted Activities
Zero-rated Goods and Services
International Supplies
Supplies Within the State
Goods and Services chargeable at the reduced rate
Interpretation
Annex III Supplies
Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive
Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive
Supplies of Certain Live Plants and Similar Goods
Supplies of Certain Works of Art, Antiques and Literary Manuscripts
Agricultural Production Activities and Services
Article 295(1) and Annex VII of the VAT Directive
Article 295(1) and Annex VIII of the VAT Directive
Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48
Activities listed in Annex 1 of the VAT Directive
Consequential Amendments
Consequential Amendments to Acts
Consequential Amendments to Statutory Instruments
Repeals and Revocations
Repeals
Revocations
Non-application of section 2(4A) to certain provisions of Act
Acts Referred to
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2003, No. 1 |
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1991, No. 17 |
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1963, No. 33 |
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1990, No. 33 |
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1996, No. 31 |
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1962, No. 12 |
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Customs Acts |
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Customs Consolidation Act 1876 |
1876, No. (39 & 40 Vict.) c. 36 |
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1947, No. 5 |
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1955, No. 8 |
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1975, No. 19 |
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1981, No. 28 |
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Finance Act 1920 |
1920, (10 & 11 Geo. 5) c.18 |
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1973, No. 19 |
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1975, No. 6 |
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1976, No. 16 |
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1979, No. 11 |
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1980, No. 14 |
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1981, No. 16 |
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1982, No. 14 |
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1983, No. 15 |
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1984, No. 9 |
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1985, No. 10 |
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1986, No. 13 |
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1987, No. 10 |
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1988, No. 12 |
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1989, No. 10 |
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1990, No. 10 |
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1991, No. 13 |
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1992, No. 9 |
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1993, No. 13 |
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1994, No. 13 |
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1995, No. 8 |
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1996, No. 9 |
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1997, No. 22 |
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1998, No. 3 |
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1999, No. 2 |
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2000, No. 3 |
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2001, No. 7 |
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2002, No. 5 |
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2003, No. 3 |
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2004, No. 8 |
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2005, No. 5 |
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2006, No. 6 |
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2007, No. 11 |
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2008, No. 3 |
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2008, No. 25 |
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2009, No. 12 |
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2010, No. 5 |
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1986, No. 6 |
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1956, No. 2 |
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1970, No. 1 |
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1982, No. 6 |
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1988, No. 28 |
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Income Tax Acts |
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1947, No. 32 |
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2009, No. 30 |
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2001, No. 37 |
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2009, No. 34 |
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2004, No. 27 |
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1999, No. 31 |
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2001, No. 31 |
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1997, No. 39 |
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1990, No. 37 |
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1978, No. 34 |
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1972, No. 22 |
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Value-Added Tax Acts 1972-1992 |
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Value-Added Tax Acts 1972-1997 |
ABBREVIATIONS USED IN MARGINAL NOTES
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FA 2010 |
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s. |
section |
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Sch. |
Schedule |
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ss. |
sections |
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VATA |
Number 31 of 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
REVISED
Updated to 15 May 2023
AN ACT TO CONSOLIDATE ENACTMENTS RELATING TO VALUE-ADDED TAX.
[23rd November, 2010]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
Annotations
Modifications (not altering text):
C1
Act included in definition of “Taxation Acts” by Finance (Tax Appeals) Act 2015 (59/2015), s. 2(f), S.I. No. 110 of 2016.
Interpretation
2. In this Act— ...
“Taxation Acts” means— ...
(f) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
...
C2
Functions assigned to Tax Appeals Commission under Act extended and construed by Finance (Tax Appeals) Act 2015 (59/2015), ss. 5(2) and 7(2), S.I. No. 110 of 2016.
Performance of Commission’s functions through Commissioners and staff
5....
(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.
...
Functions of Commissioners performable by one of their number
7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners.
(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners.
C3
Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 9(7), S.I. No. 110 of 2016.
Temporary Commissioners
9. ...
(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2), to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—
(a) this Act, other than those disapplied by subsection (6), or
(b) the Taxation Acts,
as are relevant to the performance of that function, to—
(i) a Commissioner, or
(ii) a member of the Commission,
shall be read as including references to a temporary Commissioner.
Editorial Notes:
E1
Act included in definition of “relevant Act” for purposes of data sharing and exchange pursuant to Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006), s. 26A; as inserted (3.05.2022) by Sea-Fisheries (Miscellaneous Provisions) Act 2022 (9/2022), s. 9, S.I. No. 202 of 2022.
E2
Obligation on certain accountable persons under Act to make specified returns by electronic means imposed (1.09.2008) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008 (S.I. No. 341 of 2008), in effect as per reg. 1(2); (1.06.2011) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No. 223 of 2011), in effect as per reg. 1(2); (1.06.2012) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012), reg. 4, in effect as per reg. 1(2); and (1.01.2015) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014 (S.I. No. 572 of 2014), in effect as per reg. 1(2).
E3
Act included in definition of “specified enactment” for purposes of data sharing and exchange pursuant to Local Government (Household Charge) Act 2011 (36/2011), s. 14 (19.12.2011) by Local Government (Household Charge) Act 2011 (36/2011), s. 14(3), commenced on enactment.