VIES
Return
VIES is the VAT Information Exchange System.
It is a system used by EU member countries to prevent VAT fraud. It
is to try and ensure when only trade between VAT registered EU
businesses are not charged VAT and to ensure that sales to non-VAT
registered businesses or individuals are charged VAT.
From 1st January 2010, VIES Returns
must include the sale of services as well as goods.
It applies only to exports
within E.U. by VAT registered traders in Ireland supplying
goods to VAT registered traders in other E.U. member states without
charging Irish VAT must complete a VIES return for Revenue. No
thresholds are involved and all such supplies must be
reported.
In 2011 there were two important
changes to the VIES arrangements;
For supplies of Business to Business (B2B)
services, the place of taxation is the place where the recipient is
established (reverse charge). For supplies of Business to Consumer
(B2C) services, the place of taxation is where the supplier is
established.
Monthly filling of VIES returns for certain
categories of traders.
General rules:
|
Country of establishment of
supplier
|
Country in which customer
established
|
Status of Customer
|
Place of supply
|
Person liable to account for Irish
VAT
|
|
Ireland
|
Other EU State
|
Business
|
Other EU State
|
No Irish VAT
|
|
Ireland
|
Other EU State
|
Private
|
Ireland
|
Supplier
|
|
Ireland
|
Outside EU
|
Business
|
Outside EU
|
No Irish VAT
|
|
Ireland
|
Outside EU
|
Private
|
Depends on the nature of the Service
|
Supplier (if VAT occurs)
|
|
Other EU State
|
Ireland
|
Business
|
Ireland
|
Business Customer
|
|
Other EU State
|
Ireland
|
Private
|
Other EU State
|
No Irish VAT
|
|
Outside EU
|
Ireland
|
Business
|
Ireland
|
Business Customers
|
|
Outside EU
|
Ireland
|
Private
|
Depends on the nature of the Services
|
Depends on the nature of the Service-if
taxable in the State-the supplier
|
For more information please see this page on the Revenue
Commissioners website:
http://www.revenue.ie/en/tax/vat/leaflets/place-of-supply-of-services.html
Sage 50 Accounts 2011 and 2012 are
automatically configured to report on VIES.
Note: If you have
Sage Accounts 2009 or 2010 you must install the
VIES update which can be found here
http://sage.ie/support/accounts-support/downloads/vat-downloads.aspx
For instructions on how VIES operates in
Sage 50 please click here.
For further information on VIES please see the Revenue
Commissioners website:
Web:
http://www.revenue.ie/en/customs/businesses/vies-intrastat.html
Email: vies@revenue.ie
Tel: Lo call
1890 251 010
or from abroad telephone +353 42
9353300
If you are interested to in buying a
Sage Support Contract call us on 1890 88 25 22.