Country overview: IrelandPlace of Supplies of Services (PoSS) rules in 2010 |
| Ireland | |
|---|---|
| Draft PoSS rules published? | Yes |
| Draft PoSS rules adopted? | Yes |
| Estimated date of adoption | 1 January 2010 |
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | Hiring out of Movable Goods, Hiring out of Means of Transport, Money Transfer |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes, subject to self correction limitations, penalties and interest will apply – penalties traditionally not applied where the recipient had full recovery in respect of the supply. |
| Projected time period for ESL's for services? | Quarterly statements – based on a calendar quarter. An accountable person may opt to file monthly statements. |
| Do thresholds apply to ESL's for services? | No |
| ESL filing deadline? | 23rd of the month following the period in question |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | Yes |
| ESL for services format already published? | Yes |
| Projected time period for ESL's for goods? | Generally statements are monthly but where the total value of an accountable persons intra-Community supplies of goods for a period of a calendar quarter or any of the four previous calendar quarters does not exceed €100,000 (from 1 January 2012 the threshold will be €50,000), quarterly statements may be filed. |
| Do thresholds apply to ESL's for goods? | No |
| ESL filing deadline? | Final day of month following month/quarter in question |
| Impact on e-filing procedure? | No |
| VAT return adapted? | No |
| Final date for 8th Directive refund requests is 30 September? | No, it is 30 June |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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