VIES Returns – EC Sales Lists (Republic Of Ireland) | 40 Republic Of Ireland | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT /40 Republic of Ireland /Reporting obligations (Republic of Ireland) / VIES returns – EC sales lists (Republic of Ireland)

Commentary

VIES returns – EC sales lists (Republic of Ireland)

40 Republic of Ireland

All Irish VAT registered businesses making intra-EU supplies of goods and services to businesses registered for VAT in other EU member states must file VAT Information Exchange System (VIES) returns.

VIES returns are submitted on a quarterly basis if the value of intra-EU supplies of goods does not exceed the

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Foreign businesses (Saudi Arabia)

Non-Union scheme (Germany)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Late returns or payments (Indonesia)

��Ƶ