91J.—(1) A taxable person, or intermediary acting on behalf of a taxable person, who is identified in the State for the purposes of the import scheme, shall notify the Revenue Commissioners by electronic means when he or she commences or ceases his or her activity under the import scheme, or changes that activity in such a way that he or she no longer meets the conditions necessary for use of the import scheme.

(2) A taxable person, or where applicable, his or her intermediary, may not be registered in the State for the purposes of the import scheme if he or she—

(a) is already identified in another Member State for the purposes of this scheme, or

(b) is excluded from applying this scheme by Article 369r of the VAT Directive or Article 58 of the Implementing Regulation.

(3) The Revenue Commissioners shall establish and maintain a register (in this section referred to as the "import scheme identification register") of persons who are identified in the State for the purposes of the import scheme.

(4) A taxable person who does not make use of an intermediary, shall provide the following information to the Revenue Commissioners before the person commences use of the import scheme:

(a) his or her name and postal address;

(b) his or her electronic addresses, including website addresses;

(c) his or her value-added tax identification number or national tax number.

(5) An intermediary shall provide the following information to the Revenue Commissioners before the intermediary commences use of the import scheme on behalf of a taxable person:

(a) his or her name and postal address;

(b) his or her electronic addresses, including website addresses;

(c) his or her value-added tax identification number identification number.

(6) An intermediary shall also provide the following information to the Revenue Commissioners in respect of each taxable person that he or she represents before such taxable person commences use of the import scheme:

(a) the person’s name and postal address;

(b) the person’s electronic addresses, including website addresses;

(c) the person’s value-added tax identification number or national tax number;

(d) the person’s identification number allocated in accordance with subsection (8)(b)(iii).

(7) A taxable person or, where applicable, his or her intermediary, who registers for use of the import scheme in the State, shall notify the Revenue Commissioners of any changes in the information provided under subsection (4), (5) or (6), as the case may be.

(8) (a) Where a taxable person has provided the information required under subsection (4) and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall—

(i) register the person in the import scheme identification register,

(ii) allocate to that person an identification number for the purposes of the import scheme, and

(iii) notify that person by electronic means of the identification number so allocated and the date from which registration takes effect.

(b) Where an intermediary has provided the information required under subsections (5) and (6), and the Revenue Commissioners are satisfied that the requirements for registration for the purposes of the import scheme are met, the Revenue Commissioners shall—

(i) register the intermediary in the import scheme identification register,

(ii) allocate to the intermediary an identification number identifying the intermediary as an intermediary for the purpose of the import scheme,

(iii) allocate to the intermediary an identification number in respect of each taxable person in respect of whom the intermediary is appointed, and

(iv) notify the intermediary by electronic means of the identification numbers so allocated and the date from which the registration takes effect.

(c) The identification number allocated under paragraph (a) or (b) shall be used only for the purpose of the import scheme.

(9) (a) The Revenue Commissioners shall remove a taxable person not making use of an intermediary from the import scheme identification register where—

(i) the taxable person notifies the Revenue Commissioners that he or she no longer makes distance sales of goods imported from third territories or third countries,

(ii) the taxable person no longer meets the conditions necessary for use of the import scheme,

(iii) the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or

(iv) it may otherwise be assumed by the Revenue Commissioners that the taxable person’s taxable activities of distance sales of goods imported from third territories or third countries have ceased.

(b) The Revenue Commissioners shall remove an intermediary from the import scheme identification register where the intermediary—

(i) has not acted as an intermediary on behalf of a taxable person making use of the import scheme for a period of 2 consecutive calendar quarters,

(ii) no longer meets the conditions necessary for acting as an intermediary, or

(iii) has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme.

(c) The Revenue Commissioners shall remove a taxable person represented by an intermediary from the import scheme identification register where—

(i) the intermediary notifies the Revenue Commissioners that the taxable person no longer makes distance sales of goods imported from third territories or third countries,

(ii) the taxable person no longer meets the conditions necessary for use of the import scheme,

(iii) the intermediary notifies the Revenue Commissioners that he or she no longer represents the taxable person,

(iv) the taxable person has, in accordance with Article 58b of the Implementing Regulation, persistently failed to comply with the rules relating to the import scheme, or

(v) it may otherwise be assumed by the Revenue Commissioners that the taxable activities of distance sales of goods imported from third territories or third countries of the taxable person have ceased.

(10) (a) Where it appears requisite to them to do so for the protection of the revenue, the Revenue Commissioners may, in the case where the taxable person concerned is established outside the Community and no legal instrument relating to mutual assistance similar in scope to that provided for in Council Directive 2010/24/EU of 16 March 2010¹⁷ and Council Regulation (EU) 904/2010 of 7 October 2010¹⁸ exists with the country in which that taxable person is established, serve on an intermediary and the taxable person by whom the intermediary is appointed a notice in writing in accordance with paragraph (c).

(b) An intermediary shall be jointly and severally liable with the taxable person by whom the intermediary is appointed for the tax due and payable on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary.

(c) A notice served under paragraph (a) shall—

(i) specify the date from which the notice shall have effect,

(ii) state that the intermediary shall, by virtue of this subsection, be jointly and severally liable with the taxable person specified in the notice for the payment of tax due and payable by that taxable person on the taxable supplies of that taxable person under the import scheme and shall be liable to pay that tax as if it were tax due and payable by the intermediary, and

(iii) specify the taxable person with whom the intermediary is so jointly and severally liable.

(11) (a) Subject to paragraph (b), a taxable person or his or her intermediary shall by the end of the month immediately following the end of the period covered by the VAT return—

(i) furnish to the Revenue Commissioners a VAT return, by electronic means using such form as is made available by the Commissioners for the purposes of the import scheme and prepared in accordance with, and containing such particulars as are specified in, subsection (12), in respect of supplies under the import scheme made in the Community in that month, and

(ii) remit to the Revenue Commissioners, at the same time as furnishing such VAT return, into a bank account designated by them and denominated in euro, the amount of EU value-added tax, if any, payable by that person in respect of that month in relation to—

(I) distance sales of goods imported from third territories or third countries where the place of supply is the State determined in accordance with section 30, and

(II) distance sales of goods imported from third territories or third countries where the place of supply is a Member State (other than the State) determined in accordance with the provisions implementing Article 33 of the VAT Directive.

(b) Where a taxable person has not made any distance sales of goods imported from third territories or third countries during a month, he or she or his or her intermediary shall furnish a nil VAT return in respect of that month.

(12) The VAT return referred to in subsection (11) shall be made in euro and shall contain—

(a) the person’s identification number allocated under subsection (8),

(b) for each Member State where EU value-added tax has become due in respect of distance sales of goods imported from third territories or third countries—

(i) the total value, exclusive of EU value-added tax, of distance sales of goods imported from third territories or third countries made during the month,

(ii) the amount of such value liable to EU value-added tax at the applicable rate or rates, and

(iii) the amount of EU value-added tax corresponding to such value at the applicable rate or rates,

and

(c) the total EU value-added tax due, if any.

(13) Where supplies have been made using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro in the VAT return shall be that published by the European Central Bank for the last day of the month to which the VAT return relates or, if there is no publication on that date, on the next date of publication.

(14) (a) Without prejudice to the provisions of section 99, where corrections to a VAT return ("the initial return") are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (11).

(b) Where a correction is included in a subsequent VAT return under paragraph (a), the subsequent VAT return shall identify—

(i) the Member State of consumption to which the correction relates,

(ii) the period for which the correction is made, and

(iii) the amount of value-added tax for which a correction is required.

(15) A taxable person shall not make any deduction of tax in the VAT return, or make any adjustment to the amounts therein, in relation to any value-added tax incurred by him or her in the Community.

(16) Where, on the 10th day following the due date for submission of the VAT return in accordance with subsection (11)(a), the return has not been submitted, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary.

(17) Where a VAT return has been submitted but no payment or only partial payment has been made, the Revenue Commissioners shall issue a reminder by electronic means to the taxable person or his or her intermediary on the 10th day following the due date for payment of the EU value-added tax in accordance with subsection (11)(a).

(18) A taxable person and where applicable his or her intermediary shall—

(a) keep records of all transactions covered by the import scheme and those records shall be sufficiently detailed, in accordance with Article 63c(2) of the Implementing Regulation, to enable the Member State of consumption to verify that the VAT return is correct,

(b) make such records available, by electronic means and on request, to the Revenue Commissioners,

(c) make such records available, by electronic means and on request, to the relevant Member State of consumption, and

(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.]