Changes to the VAT Information Exchange System (VIES)

Change to VAT information exchange system, Ireland

In January 1993, frontier controls on the movement of goods between EU member states were abolished and Irish exporters involved in EU 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 01/01/1993.

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 1st January 2010, there are important changes to VIES, please see details below.

Introduction of Services to the VAT Information Exchange System – VIES

Council Directive 2008/08/EC (amending Directive 2006/112/EC) provides, with effect from 1st January 2010, that Irish VAT registered suppliers must submit a VIES statement detailing all the VAT registered customers in other member states, to whom he or 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 2009/08/EC.

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

In line with Revenue’s electronic approach, all VIES Statements should be e-filed through Revenue On-line Service, aka ROS.

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 your local VIES section.

The STAR Team