CONTENTS
Page
Appendices
2
Foreword
3
Introduction to VIES and INTRASTAT
4
VAT Information Exchange System (VIES)
General
6
VIES Statements
8
VIES Law
8
Completing the VIES Statements
12
Credit Notes
15
VIES Statement Correction
15
Zero-rating of Intra-Community supplies and VAT
Registration Queries
17
VAT Number Formats
19
VIES Action List for Traders
20
INTRASTAT
1
General
21
INTRASTAT Law
21
INTRASTAT Returns (Goods Covered)
22
INTRASTAT Exclusions
22
Traders covered and reference dates
24
INTRASTAT – Electronic submission of INTRASTAT Return
25
INTRASTAT Returns, Completion of
25
INTRASTAT Data on the VAT 3
25
The INTRASTAT monthly return
27
INTRASTAT - Guide to Completion
28
INTRASTAT Continuation Sheets
32
INTRASTAT Corrections
33
Treatment of returned goods
33
INTRASTAT Action List for Traders
33
AGENTS
34
SANCTIONS and CONTROL VISITS
35
APPENDICES
APPENDIX 1
VAT 3 Return
APPENDIX 2
VIES Statement Form
APPENDIX
VIES Statement Continuation Form
3
APPENDIX 4
VIES Statement Correction Form
APPENDIX 4A
VAT Registration Confirmation Form
APPENDIX 5
Guide to the return of VIES and INTRASTAT data in
Electronic Format
APPENDIX 6
Electronic & Plain Paper VIES and INTRASTAT Returns
APPENDIX 7
INTRASTAT Return Form
APPENDIX 8
INTRASTAT Return (Continuation Sheet)
APPENDIX
Commodity Codes
9
APPENDIX 10
Country Codes for INTRASTAT purposes
APPENDIX 11
Transaction Codes
APPENDIX 12
Your VIES Questions Answered
APPENDIX 13
Your INTRASTAT questions Answered
APPENDIX
Notification Sheet for VIES and INTRASTAT
14
APPENDIX 15
Delivery Terms
APPENDIX 16
Triangulation Information
APPENDIX 17
Application forms for supplies from VIMA Office, Dundalk
APPENDIX 18
VIMA Control Officer Stations
FOREWORD
This manual is issued as part of the on-going comprehensive education and promotion
programme on VIES and INTRASTAT, and has been updated to take account of all
changes which have occurred since 1st January 1993. It replaces the manuals issued
in October 1992, November 1995 , February 1999 and March 2003.
The manual contains detailed information on the two EU regimes, which came into
effect on 1st January 1993. Both regimes entail the periodic submission by importers
and exporters of certain information to VIMA about their trade with other EU
countries. This manual is the definitive document and all traders are strongly advised
to study it carefully.
As regards INTRASTAT, the thresholds, which trigger the obligation to make the
more detailed monthly return, have been set at 191,000 EURO for Arrivals (Imports)
and 635,000 EURO for Dispatches (Exports) (see paragraph 8.3).
As regards VIES, there is no threshold. Each VAT registered trader who zero-rates
goods to a VAT registered trader in another Member State, must submit a VIES
Statement regardless of value.
Traders must submit their INTRASTAT and/or VIES declarations by the due
date (see Par. 3.11 and 8.6)
This manual contains details of how to make VIES and INTRASTAT declarations in
electronic format or plain paper (See Appendices 5 and 6).
It is very specific about the scope of the new system, i.e. the kinds of transactions that
are covered and those that are not. Information on the conditions, which apply to the
zero-rating of supplies to other member states, is also included. (See paragraph 5).
We include VIES and INTRASTAT action lists for traders (See paragraphs 6 and 10
respectively) and we illustrate the requirements in questions and answers format (See
Appendices 12 and 13)
FURTHER INFORMATION:
If you want any further information or clarification about anything in this manual
please contact:
VIMA, Office of the Revenue Commissioners,
P.O. Box 43,
Dundalk,
Co. Louth.
Telephone No.:(042) 9353300 or LoCall No.: 1890251010
Fax No.: (042) 9353388
E Mail: [email protected]
VIES AND INTRASTAT
3
1.
INTRODUCTION TO VIES AND INTRASTAT
1.1
In January 1993, frontier controls on the movement of goods between E.U.
Member States were abolished and Importers and Exporters in E.U. trade no
longer were required to complete customs documentation.
Under Council Regulation (EEC) No. 218/92 of 27th January 1992, the EU
Council established a system of administrative co-operation known as the
VAT Information Exchange System (VIES) which was designed to prevent
and deter abuse of the VAT zero-rating provisions for goods traded in the EU
from 1st. January 1993. An integral part of the VIES arrangements is a
requirement that each Member State must store and process specific
information which it collects from its exporters about their trade with other
Member States. The details are set out in paragraphs 2 to 6 below.
1.2
Council Regulation (EEC) No. 3330/91 of 7th November 1991 introduced a
system known as INTRASTAT which was designed to ensure that from 1st
January 1993, statistics of internal EU trade could be collected in a way, which
would maintain the quality of the statistics and the timeliness of their
collection. The details are set out in paragraphs 7 to 10 below.
1.3
Both of these systems place obligations on traders to submit periodic
declarations of their trade to VIMA Dundalk. Statements required for VIES
relate only to dispatches of goods to VAT Registered Traders in other EU
countries. Returns under INTRASTAT concern arrivals from, as well as
dispatches to, other Member States. A summary of the VIES and
INTRASTAT requirements is given in the table under.
Summary of VIES
requirements
Category of Trader
and
INTRASTAT
VIES
4
INTRASTAT
If value of dispatches
exceeds 635,000 EURO
annually, complete a
detailed INTRASTAT
monthly return
Do not complete (VIES If value of arrivals
Statement applies only to exceeds 191,000 EURO
annually, complete a
exports)
detailed INTRASTAT
monthly return
A ‘Nil’ Declaration must be made where appropriate for
a particular period.
Traders who dispatch to EU Complete VIES statement
Member States
(Quarterly or monthly --Annually in limited cases)
Traders who have arrivals
from EU Member States.
declaration
VAT 3 return
All traders must complete the Intra-EU Trade (INTRASTAT) section, Boxes E1 and
E2 of the VAT 3 return; these boxes should never be left blank. .
N.B. The digit 0 must be shown where appropriate for a particular period.
Note: A copy of a VAT3 return is reproduced at Appendix 1.
---------------------------------------------------------------------------------------------------
Please remember, getting things right from the start is the best way to
avoid problems later on. You may receive a query from our office
regarding information submitted on a particular Declaration; if you
do, you should endeavour to make a reply within the specified time in
order to avoid the same problem recurring in subsequent
returns/statements. If you need help or advice with the completion of
your VIES/INTRASTAT declarations, please contact our Help-line at
VIMA, Dundalk (042) 9353300 or LoCall No.1890-251010. If your
query is complicated we recommend you outline it in writing, quoting
your VAT Number and send it to us at VIMA, P.O. Box 43, Dundalk,
Co. Louth or Fax it - Fax Number (042) 9353388.
Supplies of VIES/INTRASTAT related forms etc. may be obtained
from VIMA, Dundalk.
See Appendix 17 for Application Form (Optional)
5
THE VAT INFORMATION EXCHANGE SYSTEM (VIES)
2.
GENERAL
2.1
VAT controls rely a great deal on the auditing of trader’s commercial records
(such as accounts, transport documents, invoices, settlement documents, etc.)
and on co-operation arrangements between Member States.
2.2
In addition, zero-rating of trade between Member States is conditional in part
on the exporter being in a position to show that the goods have in fact been
supplied to a VAT-registered person/trader in another Member State. The
other conditions are set out in paragraph 5.1 below. A Statement of Practice
(SP-VAT /8/92) is available from your local VAT Office or from VIMA, P.O.
Box 43, Dundalk.
2.3
The VAT Information Exchange System (VIES) put in place by the EU,
contributes to the effectiveness of the new VAT arrangements. It provides a
mechanism whereby checks can be made in each Member State on the validity
of claims to zero-rating and it helps to detect unreported movements of zerorated goods between Member States.
2.4
VIES also enables exporters who have doubts about the validity of VAT
Numbers quoted to them, to confirm the VAT registration numbers of their
customers in other EU Member States (see also paragraph 5.4 to 5.8 below).
2.5
Under the EU rules governing VAT in the Single Market, VAT registration
numbers in all the Member States have, from 1st January 1993, been prefixed
by alpha codes indicating the country of their issue. Irish VAT numbers have
been prefixed by "IE" to denote their Irish origin. The full list of Member
States and their alpha codes is as follows:
France (FR), Belgium (BE), Luxembourg (LU), Netherlands (NL), Germany
(DE),
Italy (IT), Ireland (IE), Denmark (DK),* Greece (EL), Portugal (PT), Spain
(ES),
*Northern Ireland (GB), *United Kingdom (GB), Sweden (SE), Finland (FI),
Austria (AT) Cyprus (CY), Czech Republic (CZ), Estonia (EE), Latvia (LT),
Lithuania (LT), Hungary (HU), Malta (MT), Poland (PL), Slovenia (SI) and
Slovakia (SK).
The proper alpha code forms an integral part of all VAT numbers and must be
quoted along with the VAT number on all invoices (See 5.8 below).
* For VIES purposes only Northern Ireland VAT Nos. use the GB prefix,
and Greek VAT Numbers use the EL prefix.
6
2.6
An essential part of the VIES arrangements is that exporters in each Member
State are obliged to provide to their tax authorities, periodic statements giving
specific details of their trade (i.e. Intra-Community supplies of goods and
certain transfers of goods) with other member States. Each Member State
maintains a database in which it stores and processes the information on these
statements to enable control checks of the kind mentioned in paragraph 2.3 to
be carried out.
2.7
The VIES system applies to Intra-EU export trade only. The Customs
requirements including the normal export entry procedure (SAD) continue to
apply to third country trade.
7
3.
VIES STATEMENTS
3.1
VIES LAW:
The legislation covering VIES is:
Council regulation (EC) No. 1798/2003.
6th Council Directive (77/388/EEC) as `amended
by Council Directive 91/680/EEC.
Finance Act 1992, Section 183, which inserted Section 19A into the
Value-Added Tax Act, 1972; and
Value-Added Tax (Statement of
Regulations, 1993 (S.I. No. 54 of 1993).
3.2
Intra-Community
Supplies)
Each VAT registered exporter to other Member States is required to supply a
periodic VIES statement to VIMA containing the following information:
• Trader’s own VAT registration number.
• The VAT registration number, including the relevant national alpha codes
of each of the customers in other Member States to whom he made a zerorated Intra-Community supply of goods e.g. export sales, during the period
(See Paragraph 5.8 for VAT number formats).
• The total aggregate value of such supplies made to each such customer
during the period
• Details of goods involved in Triangulation. (See Appendix 16 for details)
3.3
Certain transfers of goods to other member states for the purpose of the
exporter's business e.g. branch-to-branch transactions are deemed to be IntraCommunity supplies (see Appendix 12 Question 4). The value to be given for
such transactions in VIES statements should be the open market value of the
goods.
3.4
The date that the VAT becomes chargeable determines in which periodic VIES
Statement the supply is to be included. VAT becomes chargeable on the date
of issue of the invoice or the 15th day of the month following the supply,
whichever is the sooner. In the case of transfers for business purposes, the
determining date shall be the date the goods were transferred.
8
3.5
A statement is required in respect of each calendar quarter; however, where a
trader finds it more convenient to furnish monthly statements, he/she can do so
on written application to VIMA, Registration Section P.O. Box 43, Dundalk,
Co. Louth.
Exporters whose total annual dispatches are under a certain value may apply to
make one statement each year (A1 or A2)
The criteria for determining “A1” or “A2” status are set out below.
“A1”
(a) where the trader’s supplies of goods and related services do not exceed
or are not likely to exceed 200,000 EURO in the calendar year, and
(b) his intra-community supplies do not exceed or are not likely to exceed
15,000 EURO in the calendar year, and
(c) his supplies do not include the supply of new means of transport
An “A1” statement is similar to any monthly or quarterly statement and all the
relevant details i.e. VAT Nos. of customers, values, flags etc must be supplied.
“A2”
As in (a) and (b) above except that the 200,000 EURO figure in (a) is
replaced by a figure of 85,000 EURO
An “A2” statement requires the Declarant to list the VAT Nos. of the
Trader’s customers in the other Member States, but does not require the
value of the trade or “T” flag.
Irrespective of whether a trader is “Q” (quarterly), “M” (monthly), “A1” or
“A2”, he must use the VIES Statement (VS1 (E)) form, Plain Paper in an
approved format or electronic format (Diskette or E-Mail; see 3.12
below).
N.B. Where an exporter has no dispatches (exports) to other Member
States in a particular period, a “Nil” statement must be submitted for that
period.
3.6
The VIES Statement involves the furnishing of aggregate turnover information
only. Exporters should not provide details of individual transactions on the
VIES Statement, but merely a total value figure for trade with each VAT
registered customer in another Member State in the course of each period.
3.7
Information collected by each Member State from VIES statements is available
to the tax authorities of other Member States solely for the purpose of
controlling the taxation of goods acquired in other Member States and in order
to combat evasion of VAT.
9
3.8
Blank VIES Statement forms are issues by Revenue to VAT registered traders
known to be involved in the intra-community supply of goods. Certain details
are pre-printed (see paragraph 4.3 below). A separate form is available to
enable traders to make corrections to previously submitted statements (see
paragraph 4.9). VIES statements are additional to, and separate from, the VAT
3 returns
For sample VIES Declarations Forms, please see Appendices 2,3 and 4.
3.9
Traders identified by the VIMA office as being currently involved in IntraCommunity trade are advised of their obligations under the VIES system;
however the onus is on the traders to supply this information, even if not
specifically advised of their obligations by VIMA.
3.10
A trader may make his own VIES statement or may appoint an agent (e.g. his
accountant or the person who completes his VAT returns) to make VIES
declarations on his behalf (see par. 11 below for the conditions which apply).
For traders who are Group Registered for VAT the following arrangements
apply:- each trader in the group should always use his own VAT registration
number
as well as his own business name or trading name as appropriate, and
address, on the invoice when making an Intra- Community supply. The Group
remitter’s registration number should not be used unless the trader concerned
is in fact the group remitter and,
- each trader in the group should complete his own separate VIES statement
(quoting his own VAT number) in respect of the zero-rated supplies etc.
(see paragraph 3.2 above) made by him and forward the statement to VIMA
or alternatively,
- the group remitter may make an individual VIES statement for each trader in
the group under the VAT number of the individual trader concerned.
VAT 3 returns should continue to be made in the usual way
3.11
10
VIES Statements must be forwarded to the Office of the Revenue
Commissioners, VIMA Office, P.O. Box 43, Dundalk, Co. Louth, to arrive
by the last day of the month following the end of the relevant period;
e.g. the January to March quarterly statement has to be received by the last day
of April; any monthly statement for January has to be received by the last day
in February.
3.12
The more detailed VIES monthly return will be accepted in the following formats:
- Electronic Format is the preferred option
ROS
E-mail to [email protected]
Diskette
-
Paper, either on the official form or on plain paper in an approved format
Traders who intend to submit their returns other than on the official form,
are requested to contact VIMA for further information.
For information contact VIMA Dundalk, Phone No. (042) 9353700 or LoCall
No. 1890251010
3.13
As regards electronic formats, VIMA’s "Guide to the Return of VIES and
INTRASTAT Information on Computer diskette ", has all the details. The
Guide is reproduced at Appendix 5. As regards returns on plain or computer
paper see Appendix 6.
3.14
Electronic submission of VIES returns
ROS is the Irish Revenue's interactive internet facility providing business customers
with a quick, secure and cost effective method to conduct their business electronically
with Revenue.
ROS has produced both on-line and off-line facilities for the completion of VIES
returns.
System requirements are defined on the ROS site at http:// www.ros.ie/
Full details of all services and facilities are available on our Services page.
To become a ROS customer.
If you are a new customer, Access your ROS Services page at http://www.ros.ie/
How to become a ROS customer - click step-by-step instructions
Select Step 1. Apply for your ROS Access Number (RAN), Complete the required
fields and submit. When the RAN arrives by post.
Select Step 2. Apply for your Digital Certificate, Complete the required fields and
submit. When the System Password arrives by post.
Select Step 3. Retrieve your Digital Certificate, Complete the required fields and
submit.
Your Digital Cert. is now saved on the hard drive of your PC.
The facility to input lines manually or import the data from another source is
available.
A VIES - ROS helpline is available during normal working hours at VIMA office at
(042) 9353700 or LoCall 1890 251010.
11
4.
COMPLETING THE VIES STATEMENT
4.1
There are two types of statements, the VIES Statement (including a
continuation sheet) and the VIES Statement Correction (The forms are
reproduced at Appendices 2 to 4). These forms must be completed otherwise
than in handwriting by means of typing or similar process. The statements can
also be made in other formats (see paragraph 3.12 and 3.13 above) but VIMA's
preference is for statements to be submitted in non-paper formats.
4.2
The VIES Statement is normally made on a quarterly or monthly basis, with
small traders having the option of making the statement annually, (see par. 3.5
above).
Where an exporter has no exports to other Member States in a particular
period, a NIL statement must be submitted for that period.
A box by box/column by column commentary follows.
4.3
VIES STATEMENT-Boxes 1 to 6
The following boxes are pre-printed by Revenue prior to issue of the form:Declarant's Name and Address
This could be the trader or an agent nominated by the trader.
Declarant's VAT Registration No. (Box 2)
Self-explanatory.
Trader's Name and Address (Box 3)
Self-explanatory.
Trader's VAT Registration No. (Box 4)
Self-explanatory.
Type of Return (Box 5)
This could be M. (monthly), Q. (quarterly) A1 or A2 (annually; with values,
one without values, depending on the size of the trader’s Intra-community
trade; see Par. 3.5).
Period of Return (Box 6)
12
This will be in year-year-month-month format and will indicate what
transactions are to be included in the statement, e.g. “9903" could indicate a
monthly period ending in March, or the first quarterly period also ending in
March. (Box 5 would distinguish these for computer purposes). In neither case
should a supply in respect of which VAT is chargeable after the end of March,
be included in the statement.
4.4
VIES STATEMENT- Boxes and Columns 7 to 13
The following boxes and columns should be completed by the trader or his
agent.
Total Value of Supplies of Goods (Exports) (Box 7)
The grand total of the amounts given in Column 11 Value of Supplies of
Goods, with due account taken of data on continuation sheets and account
taken of any negative values (e.g. credit notes, see paragraph 4.7 below). The
values to be given are in respect of all zero-rated Intra-Community supplies of
goods and the other transfers mentioned in paragraph 3.3 above Values are to
be rounded to the nearest EURO.
f Number of Items (Box 8)
The total number of items i.e. separate lines of information given in Column 9
in the form including those shown on continuation sheets, must be inserted in
this box.
Item Number (Column 9)
Each “item” (or line of information) should be numbered sequentially by the
person completing the statement, care being taken to ensure that no number is
omitted or that a number is not repeated The purpose of this column is to
facilitate the identification of data supplied by a trader in the event of it being
necessary for VIMA to query the information with the trader
Customer VAT Registration Number (Column 10)
The VAT registration number, prefixed by the proper alpha code of each
customer in another Member State to whom an Intra-Community supply of
goods was made in the period covered by the statement must be inserted in this
column. (See Paragraph 5.8 for VAT Number formats and Alpha codes).
An IE VAT Number should never appear in this column.
Value of Supplies of Goods (Exports) (Column 11)
The invoiced value of the goods rounded to the nearest EURO (or the open
13
market value where the transaction does not raise an invoice), aggregated
where there is more than one Intra-Community supply of goods to the same
customer during the period, should be inserted in this column. For the
treatment of credit notes see paragraph 4.7 below.
Contract/ Processing work should be treated as a supply of a service for VAT
purposes. If a trader sends goods to another Member State for Contract
/Processing work which will subsequently be returned to the said trader, this
transaction should not be included in the VIES statement. Similarly, if a trader
is returning goods to a trader in another Member State after processing in this
country, this transaction should not be included in the VIES statement.
Flag (Column 12)
This column should be left blank unless the goods were involved in EU VAT
Triangulation, in which case "T" should be inserted in Flag Indicator Column
12. (Please see Appendix 16 for information on Triangulation). In practice,
this applies to relatively few traders.
Signature (Box 13)
The statement, which is a legal document, must be signed by the exporter or a
person authorised by the exporter. Regardless of whether the trader or his
agent signs the statement, the exporter is still responsible for any information
contained or not included in it (see paragraph 11 below concerning statements
by agents).
Declarant's Details (Box 13)
In addition to the signature, the name of the person who signed the return must
be typed. The date of signature and the telephone and fax number should also
be given.
14
4.5
THE VIES STATEMENT CONTINUATION SHEET
This is a continuation sheet for data 'overflow' from the VIES statement form,
i.e. where the trader has supplied goods to more than 12 customers in the
relevant period. The continuation sheet [VS1A (E)] allows for an additional 20
item lines. More than one continuation sheet may be used. A copy of the form
is at Appendix 3 and it should be noted that this form will not be pre-printed.
Instead, the declarant will be obliged to fill in the trader's VAT number and the
period box 6, plus Columns 9 to 12. The instructions for completing these are
as given at paragraph 4.4 above.
4.6
Traders submitting returns on plain or computer paper must do so in
accordance with the approval given by VIMA, Dundalk (see Appendix 6).
4.7
CREDIT NOTES
4.8
4.9
If a credit note is given in respect of goods previously invoiced but found to be
defective or not the goods ordered by the customer etc., the exporter should
treat the transaction as follows. If the credit note issues within the same VIES
statement period as the supply, the value of the supply is reduced for VIES
purposes by the value of the credit note and the two (or more) transactions are
netted out. Similarly, with a credit note which issues in a subsequent reporting
period during which there is one or more other transactions; the transactions
and the credit note are netted out, and the netted out figure is included in the
relevant VIES Statement. If that netted-out figure is a minus figure, a minus is
put in front of the value for VIES Statement purposes. Where a credit note
issues in a statement period in which there are no other transactions, the credit
note figure appears as a minus figure on the VIES Statement.
There are brief notes on the completion of the VIES Statement at rear of the
form (See Appendix 2).
The VIES Statement Correction
The VIES Statement correction form is reproduced at Appendix 4. It should be
used when a trader has discovered an error in a statement which has already
been submitted to VIMA (See par. 4.12 below). A separate VIES Correction
Statement must be submitted for each period as required. None of the boxes
will be preprinted and all must be completed by the person making the
correction statement. Generally speaking, the VIES Correction Statement must
be completed where errors were made on previously submitted VIES
statement(s). The corrected information is declared as is the period to which it
relates (see paragraph 4.10 below). However, if any of the VS1E header
information (i.e. Boxes 1 to 6 on the original statement) was incorrect, then the
original VIES statement(s) should be withdrawn and a fully completed
replacement(s) sent to VIMA.
15
4.10
As regards errors in the original VIES statement (VS1E) line information (i.e.
Columns 10,11 or 12 of the VS1E); the Correction form should be used in the
following way. If the CUSTOMER VAT REGISTRATION Number is incorrect
(See 4.12 below), that number should be repeated on the Correction Form and
the VALUE OF SUPPLIES of goods (Column 11) should be made to read zero.
The correct VAT Number should then be given in the next line with the
appropriate figure in the VALUE OF SUPPLIES of goods (Column 11) and
FLAG INDICATOR (COLUMN 12) should be completed if relevant. For other
separate errors, such as an incorrect VALUE OF SUPPLIES of GOODS, repeat
all of the original correct information e.g. CUSTOMER VAT NO. and FLAG
INDICATOR and give the full corrected value and not the variance. The
information given on the Correction Statement overwrites the relevant
corresponding details given in original VIES Statement(s).
4.11
A VIES Correction Statement refers to one period only. A separate Correction
Statement must be submitted for each different period as appropriate in the
format YYMM e.g. if the correction relates to period 9903, then this should
appear in Box 6. Box 13 should give the date on which the Correction form is
being signed together with the usual declarant details.
4.12
The VIMA office conducts a check on the validity of the Customers VAT
number quoted on VIES Statements; as a result of this check, queries may be
sent out to traders (by fax or post). Where a trader is advised of such an error,
the VIES Statement Correction form is not necessary. VIMA are to be advised
in writing or by fax of correct VAT number(s).
16
5.
ZERO-RATING OF INTRA-COMMUNITY SUPPLIES AND
VAT REGISTRATION ENQUIRIES.
5.1
Prior to 1st January 1993 all exports of goods to destinations outside the State,
qualified for the zero rate of VAT. This continues to be the case for exports to
countries outside the EU after 1st January 1993. However, under the EU VAT
arrangements applicable from that date, an Irish trader registered for VAT may
zero-rate the supply of goods to a customer in another Member State provided
that:
(i)
the customer is registered for VAT in the other Member State
(ii)
the customer’s VAT registration number is obtained and retained
in the supplier’s records (See Par. 5.5 to 5.8)
(iii)
this number, together with the supplier’s VAT registration
number is quoted on the sales invoice,
(iv)
the goods are dispatched and transported to the other Member
State,
(v)
the supplier retains appropriate commercial documentary
evidence that the goods have been removed from the State (see
5.3 below)
(vi)
a periodic VIES statement is supplied to VIMA containing
information outlined in Par. 3.2
5.2
If the seller is unable to comply with the above, VAT should be charged and
remitted at the appropriate Irish rate. If a supplier is not able to satisfy the
Revenue Commissioners that particular consignments of goods have been
sold and delivered to a VAT registered person in another EU Member State,
the supplier will be liable for the payment of Irish VAT on the transaction.
5.3
Where transport of the goods is arranged by the customer or the goods are
taken away by the customer using his or her own transport, the seller will
need to be satisfied that the goods are dispatched and transport to another
Member state. The normal documentary evidence should be retained in
relation to the sale itself but in addition, the supplier should obtain and retain
documentary evidence from the customer that the goods were received in
another member state. The type of documentation acceptable will include
transport documents, copies of warehouse receipts, delivery dockets etc. It
might also be prudent for the supplier to record details (e.g. vehicle
registration nos.) of the means of transport used by the customer.
17
5.4
VIMA have provided a facility whereby Irish exporters can verify the VAT
registration numbers quoted by their customers in other Member States.
However, use of the verification system is not obligatory and traders, who are
familiar with their customers and are aware of their bona fides from trading
with them over a period of time, will not be expected to use the verification
system. Instead they should contact such customers and ask them to confirm
in writing their VAT registration number. (Please see appendix 4A for an
example of the type of form that might be used for this purpose).
5.5
An Irish trader, who has doubts about the validity of a VAT number quoted by
a customer, can use the verification system to establish whether a particular
number is valid. The system is primarily intended to be used in such
circumstances and is not intended for routine checks.
5.6
Under EU rules, the verification system can be used only to confirm whether
or not a specified VAT number relates to a named trader. It cannot be used
either to find out what a particular trader's VAT number is or to find out the
name and address to which a particular VAT number relates.
5.7
Each verification will be confirmed in writing by VIMA, if required, and
exporters will be able to request this information by means of telephone
enquiry, fax or by post to VIMA Office, Mutual Assistance Section, P.O. Box
43, Dundalk, Co. Louth. Phone (042) 9353300, LoCall No.1890-251010 or
Fax (042) 9353388
18
5.8
Traders are advised that before inserting a customer’s VAT Registration
Number in Box 10 of the VIES statement, they should verify VAT No.
Format, which includes the Country code prefix, hereunder.
COUNTRY
VAT NUMBER FORMAT
AUSTRIA
BELGIUM
DENMARK
FINLAND
FRANCE
GERMANY
GREECE
IRELAND
One letter and eight digits
Nine digits
Eight digits
Eight digits
Eleven digits
Nine digits
Nine digits
Seven digits and one letter or
six digits and two letters
ITALY
Eleven digits
LUXEMBOURG
Eight digits
NETHERLANDS
Eleven digits and one letter
PORTUGAL
Nine digits
SPAIN
Eight digits and one letter or
seven digits and two letters
SWEDEN
Twelve digits
UNITED KINGDOM Nine digits or twelve digits (if the
[including Northern number represents a sub-company
within a group
Ireland.]
CYPRUS
Eight digits and one letter
CZECH REPUBLIC
Eight, nine or ten digits
ESTONIA
LATVIA
LITHUANIA
Nine digits
Eleven digits
Nine or Twelve digits
HUNGARY
MALTA
POLAND
SLOVENIA
SLOVAKIA
Eight digits
Eight digits
Ten digits
Eight digits
Ten digits
EXAMPLE
AT U12345678
BE 123456789
DK 12345678
FI 12345678
FR 12345678912
DE 123456789
EL 123456789
IE 1234567A or
IE 1Z23456A
IT 12345678912
LU 12345678
NL 123456789B12
PT 123456789
ES A12345678 or
ES X1234567W
SE 123456789123
GB 123456789
or
GB 123456789001
CY12345678M
CZ12345678
CZ123456789
CZ1234567891
EE123456789
LV12345678912
LT123456789
LT123456789123
HU12345678
MT12345678
PL1234567891
SI12345678
SK1234567891
N.B. For VIES purposes Northern Ireland VAT Nos. always have GB as the
Country prefix.
19
6.
VIES ACTION LIST FOR TRADERS
6.1
Traders who export goods to VAT Registered Customers in other Member
States might find the following approach useful:(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
6.2
Study this Manual carefully and contact VIMA with any questions
you might have. (See also notes at back of VIES Statement.)
If you have not been told specifically what your obligations are (by
Revenue letter), contact VIMA. Remember, even if you have not
been specifically advised of your obligations, the onus is on you to
make the appropriate returns. (In this regard see the table Par. 1.6).
Assess the implications of VIES for your business.
Decide how the relevant information is to be collected and collated,
Ensure that the VIES Declaration is submitted by the due date (see
Par.3.4)
Decide who is to collect and collate the information. Notify VIMA if
you propose to nominate an agent to do this work (see paragraph 11).
Decide how the information is to be passed to VIMA i.e. Electronic
Format (see Appendix 5), the official forms, or plain paper (see
Appendix 6).
Decide whether you wish to make a quarterly statement or a monthly
statement and if the latter, contact VIMA as soon as possible. Annual
returns can be submitted in limited cases (see paragraph 3.5 above)
Ask your customers to confirm their VAT numbers to you (See
appendix 4A) ensuring that the number has the relevant alpha prefix
and is in the proper format (see paragraph 5.8 above).
The Notification Sheet (reproduced at Appendix 14) is a convenient way for
you to advise VIMA as per (vi) to (viii) above and is available from VIMA,
Registration Section, P.O. Box 43, Dundalk, Co. Louth. Phone (042) 9353300
or LoCall No. 1890-251010.
HELP DESK
It is the policy of the Revenue Commissioners to assist Traders in complying with
Revenue obligations. For this purpose we have a comprehensive and accessible
information service available at our Help Desk at VIMA, Dundalk. Telephone No.
(042) 9353300, LoCall No. 1890 251010, Fax No. (042) 9353388 or E-mail to
[email protected]
20
INTRASTAT
7.
GENERAL
7.1
Statistics of foreign trade are of vital interest to Government Departments as
well as the EU and they are also an important source of information for
business. For example, they are used by Governments to monitor industrial
performance and to help develop economic policy. They provide traders with a
basis for identifying markets and assessing market shares as well as
determining the degree of import substitution for home manufactured goods,
market penetration by competitors, etc.
7.2
In adopting Council Regulation (EEC) No.3330/91 of 7th November 1991 the
EU provided a method of collecting statistics of intra EU trade which does not
rely on frontier controls. This system known as INTRASTAT, involves the
periodic submission of information to VIMA by importers and exporters.
Statistics on trade with non-EU countries (Third Countries) is collected from
customs declarations (SAD); therefore "Third Country" trade must not be
declared on the INTRASTAT declaration.
7.3
INTRASTAT LAW
The legislation covering INTRASTAT is:
∗ Council Regulation (EEC) No. 638/2004;
∗ Commission Regulation (EEC) No. 1982/2004;
∗ The European Communities (INTRASTAT) Regulations, 1993 (S.I.
No.136 of 1993 (as amended)).
21
i
8.
INTRASTAT RETURNS
8.1 GOODS COVERED
The INTRASTAT system involves two types of return i.e., the return of statistical
data in Boxes E1 & E2 of the VAT3 form (reproduced at Appendix 1) and the return
of data on the more detailed INTRASTAT monthly return (reproduced at Appendix
7). Overall, information is required on almost all transactions, (for exceptions see
paragraph 8.2) whether commercial or not, which lead to a movement of
Community goods (including excisable goods) from one Member State to another.
Community goods can be defined as:(i)
(ii)
(iii)
goods entirely obtained in the customs territory of the
Community,
goods from countries outside the customs territory of the
Community which have been put into free circulation,
goods which have been obtained from (ii) above or from a combination
of (i) and (ii).
8.2 INTRASTAT Exclusions
List of goods excluded from statistics relating to trading of goods between Member
States to be transmitted to the Commission (Eurostat)
(a)
Means of payment which are legal tender and securities
(b)
Monetary gold
(c)
Emergency aid for disaster areas
(d)
Goods benefiting from diplomatic, consular or similar immunity
(e)
Goods for and following temporary use, provided all the following conditions
are met:
1. no processing is planned or made
2. the expected duration of the temporary use is not longer than 24 months.
3. the dispatch/arrival has not to be declared as a delivery/acquisition for
VAT purposes.
(f)
22
Goods used as carriers of information such as floppy disks, computer tapes,
films, plans, audio and videotapes, CD-ROMs with stored computer software,
where developed to order for a particular client or where they are not subject of a
commercial transaction, as well as complements for a previous delivery e.g.
updates for which the consignee is not invoiced.
(g)
Provided that they are not the subject of a commercial transaction:
1. advertising material
2. commercial samples
(h)
Goods moving into or out of Free Zones in Ireland (e.g. Shannon Free Zone).
(i)
Goods dispatched to national armed forces stationed outside the statistical
territory and goods received from another Member State which had been
conveyed outside the statistical territory by the national armed forces, as well as
goods acquired or disposed of on the statistical territory of a Member State by
the armed forces of another Member State which are stationed there
(j)
Spacecraft launchers on dispatch and on arrival pending launching into space
and at the time of launching into space
(k)
Sales of new means of transport by natural or legal persons liable to VAT to
private individuals from other Member States
INTRASTAT - TRADERS COVERED AND REFERENCE DATES
8.3
Firstly, all traders registered for VAT are required to complete boxes E1 and E2
of the VAT 3 return; these boxes should never be left blank and “Nil” should
be entered when appropriate. For each box a single value figure only is
required; no breakdown of trade with different Member States or of the type of
trade is necessary on the VAT 3 form to meet INTRASTAT requirements. For
the majority of traders this should be the only obligation arising under
INTRASTAT. It should be noted that Trade in Services alone or noncommunity goods should not be included in Boxes E1 or E2 of the VAT 3 form
or in the INTRASTAT Return. Traders whose total arrivals from other
Member States exceed 191,000 EURO in value annually or whose total
dispatches to other Member States exceed 635,000 EURO annually are in
addition to this requirement obliged to provide a more detailed INTRASTAT
statistical return of their trade each month (see Appendix 7). For INTRASTAT
purposes it is the date that VAT becomes chargeable which determines in
which VAT statement or INTRASTAT monthly return a transaction is
included. VAT becomes chargeable on the date of issue of the invoice or the
15th day of the month following the supply or acquisition, whichever is the
sooner.
Where VAT is not chargeable on a particular movement of goods, the reference
date is the date the goods arrived in or left the State.
8.4
It should be noted that the VAT 3 boxes E1 and E2 are concerned only with
certain transactions but the more detailed INTRASTAT return is concerned
with a wider range of transactions. Particulars of the information to be included
in the different returns and detailed instructions on the completion of these are
set out in paragraph 9.
8.5
The more detailed INTRASTAT return forms are issued each month by
Revenue for completion by traders or their agents whose import and/or export
23
business is known to exceed the relevant threshold(s). The VAT 3 Return is
sent out in the usual way. It is the aim of VIMA to advise traders who are
involved in Intra- Community trade of their obligations under the INTRASTAT
system i.e. whether or not they must provide the VAT3 statistical data only or
must provide this and the more detailed INTRASTAT monthly return.
However, the onus is on traders to supply this information even if not
specifically advised of the obligation by VIMA.
8.6
The time limit for submission of the more detailed monthly INTRASTAT
return to VIMA is not later than the tenth working day immediately
following the end of the month to which the return relates. The returns
should be sent to the Revenue Commissioners, VIMA Office, P.O. Box 43,
Dundalk, Co. Louth.
8.7
As stated, the more detailed INTRASTAT returns are required monthly. Any
trader who would prefer to make more frequent returns than one per month
should seek prior agreement to this from VIMA, P.O. Box 43, Dundalk, Co.
Louth. Phone No. (042) 9353300 or LoCall No. 1890-251010.
8.8
A trader may appoint an agent(s) to make returns on his behalf (see paragraph
11 for the conditions which apply). In respect of group VAT registration cases
the group remitter will make a single VAT3 return. It will be open to the group
remitter to make the more detailed INTRASTAT monthly return on behalf of
all the companies in the group. Alternatively, the individual companies in the
group may make individual returns. Group remitters wishing to make a "global"
monthly return must notify VIMA in advance in writing.
8.9
8.9
The more detailed INTRASTAT monthly return will be accepted in the
following formats:
-
Electronic Format is the preferred option
ROS
E-mail to [email protected]
Diskette
-
Paper, either on the official form or on plain paper in an approved format
Traders who intend to submit their returns other than on the official form,
are requested to contact VIMA for further information.
For information contact VIMA Dundalk, Phone No. (042) 9353700 or LoCall
No. 1890251010
8.10 As regards electronic formats, VIMA’s "Guide to the Return of VIES and
24
INTRASTAT Information on Computer diskette ", has all the details. The
Guide is reproduced at Appendix 5. As regards returns on plain or computer
paper see Appendix 6.
8.11 Electronic submission of Intrastat returns
ROS is the Irish Revenue's interactive internet facility providing business customers
with a quick, secure and cost effective method to conduct their business electronically
with Revenue.
ROS has produced an off-line package for the completion of Intrastat returns. The
Commodity Code DataBase is updated annually.
System requirements are defined on the ROS site at http:// www.ros.ie/
Full details of all services and facilities are available on our Services page.
To become a ROS customer.
If you are a new customer, Access your ROS Services page at http://www.ros.ie/
How to become a ROS customer - click step-by-step instructions
Select Step 1. Apply for your ROS Access Number (RAN), Complete the required
fields and submit. When the RAN arrives by post.
Select Step 2. Apply for your Digital Certificate, Complete the required fields and
submit. When the System Password arrives by post.
Select Step 3. Retrieve your Digital Certificate, Complete the required fields and
submit.
Your Digital Cert. is now saved on the hard drive of your PC.
The facility to input lines manually or import the data from another source is
available.
An INTRASTAT-ROS helpline is available during normal working hours at VIMA
office at
(042) 9353700 or LoCall 1890 251010.
9.
COMPLETING THE INTRASTAT RETURNS
INTRASTAT data on the VAT 3
9.1
All traders registered for VAT are required to complete the INTRASTAT
section i.e. Boxes E1 and E2 of the VAT 3. (The VAT 3 form is reproduced at
Appendix 1). The total value of goods and related services should be shown in
these boxes. Where a trader has no Intra-Community trade in a particular
period, he should write the digit 0 in Box E1 and/or E2 as appropriate.
Boxes E1 and E2 must not be left blank.
9.2
Box E1 of the VAT 3 Form, "Total goods to other EU Countries", should contain the
total value for VAT of Intra-Community supplies of community goods and related
services, made by the Irish trader to other Member States on which VAT became
chargeable during the period covered by the VAT return. Box E 1 should also contain
25
the value of goods sent to other Member States for installation or assembly there and
distance sales e.g. mail-order sales made above the relevant threshold(s). (See 9.3
below).
Box E2 of the VAT 3 Form "Total goods from other EU countries", should contain
the total value for VAT of Intra-Community acquisitions of Community goods and
related services acquired by (e.g. invoiced to) the Irish trader from other Member
States during the period covered by the VAT return. Box E2 should also contain the
value of goods brought into the State for installation or assembly. Similarly with
distance sales e.g. mail-order goods brought into the State after registration here by
any other Member State trader (see Par.9.3 below). For E1 purposes the "Value for
VAT" may be defined as the total consideration (e.g. invoice or contract price)
including all taxes, commissions, costs and charges whatsoever but not including
Value Added Tax chargeable in respect of the goods. For E2 purposes the "value for
VAT" is the total consideration (e.g. invoice or contract price) which the other
Member State supplier becomes entitled to receive in respect of the goods
including all taxes, commissions costs and charges whatsoever, but not
including Value Added Tax chargeable in respect of the goods. It should be
noted that supplies of services alone and non-community goods should not be
included in boxes E1 or E2 of the VAT 3.
9.3
An Irish supplier installing or assembling goods in another member State is
required to include the value of these goods in Box E1 of his Irish VAT 3
return. At the same time he may have to register for VAT in the other Member
State (if not already registered there) and if so, must account for the value of
the goods in his VAT return there i.e. in the other Member State's equivalent of
our VAT3, including their equivalent of our Box E2. Another Member State
supplier installing or assembling goods here must undergo the same process.
He must include the value of the goods in his own State's VAT return,
including their equivalent of our Box E1, and if registering for VAT here (or if
already registered here), must also include the value of the goods in Box E2 of
his Irish VAT 3 return. Box E1 must also include the value of any distance
sales, e.g. mail order made to other Member States by an Irish trader who has
registered for VAT there on exceeding the particular distance sales threshold or
on election to register there. Such traders are required to make a detailed
INTRASTAT Return if their dispatches exceed the 635,000 EURO threshold.
Box E2 must include distance sales made here by other Member State's traders
once they have registered for VAT here, e.g. on exceeding Ireland's distance
sales threshold or on election. Such traders are responsible for making the
detailed INTRASTAT return if their imports exceed the 191,000 EURO
threshold.
Any supplier who makes distance sales of excisable goods to another Member
State must register in that Member State, since distance sales of excisable
goods will always be subject to VAT in the Member State to which they are
dispatched.:
THE INTRASTAT MONTHLY RETURN
9.4
26
The more detailed INTRASTAT monthly return form (reproduced as Appendix
7)) must be completed by those traders whose total Arrivals (imports) from
other Member States exceed 191,000 EURO in value annually or whose total
Dispatches (exports) to other Member States exceed 635,000 EURO annually.
As was mentioned above it should be noted that the VAT 3 (Boxes E1 or E2) is
concerned only with Intra-EU acquisitions or supplies of goods and related
services, goods for installation or assembly and distance sales made above the
relevant thresholds (See Par. 9.3) while the more detailed INTRASTAT return
is concerned with these and with other Intra-EU movements of goods.
Examples of the latter include: returned goods and free of charge replacements,
goods included in a supply of services, goods sent for repair and return and
returned repaired goods. There is another point of difference as regards the
treatment of contract work e.g. processing work, between VAT/VIES and
INTRASTAT. The VAT/VIES treatment is reflected in paragraph 4.4 above
under “Value of Supplies of Goods (Column 11)”. On the more detailed
INTRASTAT return however, the value of such goods should be given
inclusive of the contract charge as appropriate.
The more detailed INTRASTAT return must include details of all goods on
which VAT became chargeable during the relevant month. In the case of goods
on which VAT was not chargeable the return should include details of these
goods by reference to the date the goods arrived in the State (in the case of
"Arrivals") or left the State (in the case of "Dispatches").
9.5
The form must be completed by typewriter or by mechanographical or similar
process. Of course, the return can be made in other formats (see paragraphs
8.9 to 8.11 above) and VIMA's preference would be for returns made in nonpaper formats.
There are brief notes on the completion of the INTRASTAT return at the rear
of the form (See Appendix 7).
27
9.6
INTRASTAT RETURN-GUIDE TO COMPLETION
Boxes 1,2,3,6 and 7 are pre-printed by Revenue.
Declarant's Name and Address
This could be the trader or an agent nominated by the trader (see paragraph 11
below).
Declarant's VAT Registration No. (Box 7)
Self-explanatory
Trader's Name and Address (Box 2)
Self-explanatory
Trader's VAT Registration No. (Box 6)
Self-explanatory
Period of Declaration (Box 3)
This is in YYMM format, so the return form for January 1999
will read 9901.
.
The following boxes are to be completed by the trader or his agent.
ARRIVALS or DISPATCHES indicator (Box 4)
Separate return forms should be completed for goods arriving from other
Member States (Arrivals) and for goods dispatched to other Member States
(Dispatches). Where the return relates to ARRIVALS (Imports), an "A” should
be inserted in Box 4. Where the return covers DISPATCHES (Exports), a "D"
should be inserted in Box 4.
NO. OF ITEMS (Box 5)
The total number of "items" (i.e. separate lines of information) in the return,
including items on any continuation sheets (see paragraph 9.7 below) making
up the return should be inserted in this box.
ITEM NO. (Column 8)
28
Each "item" (or line of information) should be numbered sequentially by the
person completing the return, care being taken to ensure that no number is
omitted and that no number is repeated. The purpose of this box is to facilitate
the identification of data supplied by a trader in the event of it being necessary
for VIMA to query the information with the trader.
COMMODITY CODE (Column 9)
Goods must be identified by reference to their 8-digit classification code in the
EU’s Combined Nomenclature (C.N.). Detailed information on the codes is
given in App. 9 and aids to classification are built into the ROS/ IDEP package
(see paragraph 8.11 above)
Transactions with a value not exceeding 200 EURO can be amalgamated under
the global heading, CN code 99500000. When using this code complete
columns 8,9,10 & 14 only.
The Combined Nomenclature is available from VIMA, Administration Section,
P.O. Box 43, Newry Road, Dundalk, Co. Louth. Phone No. (042) 9353300 or
LoCall No. 1890 251010. [See Appendix 9] (See Appendix 17 for Application
form (Optional))
COUNTRY OF DESTINATION OR CONSIGNMENT (Column 10)
Where the return relates to ARRIVALS, the alpha code for the Member
State from which the goods were consigned should be indicated in this box.
Where the return relates to DISPATCHES, the alpha code for the Member
State of destination should be indicated. (See Appendix 10 for Country Codes).
At no time should the code for Republic of Ireland (IE) appear in Column 10
COUNTRY OF ORIGIN (Column 11)
This box needs to be completed only where the return relates to ARRIVALS.
The appropriate alpha code shown in Appendix 10 should be inserted to denote
the country of origin of the goods (whether this is another member state or a
third country).
Country of origin is not always the same as country of consignment.
PRESUMED MODE OF TRANSPORT (Column 12)
Only traders with annual EU trade of:- Arrivals (Imports) over 5,000,000
EURO and/or Dispatches (Exports) over 34,000,000 EURO, are required
29
to complete this column.
A single-digit code relating to the mode of transport by which the goods
entered or left Ireland should be inserted in this column opposite each item.
The following is the list of transport codes applicable:
1. SEA
2. RAIL
3. ROAD
4. AIR
5. POST
7. FIXED TRANSPORT INSTALLATIONS
8. INLAND WATERWAY
9. OWN PROPULSION
Where a trader does not know definitely what the mode of transport was, he
should insert the code for the mode of transport which he presumes was used.
NATURE OF TRANSACTION (Column 13)
For INTRASTAT purposes "transaction" means any operation, whether
commercial or not which leads to a movement of goods between Member
States. There are nine basic types of transactions and these are described in
Appendix 11 together with the relevant single digit code 1 to 9. The
appropriate code should be used when completing Column 13.
INVOICE VALUE (Column 14)
This is the invoice value of or total consideration for the goods rounded to the
nearest EURO. Where no invoice is raised, the open market value of the goods
should be given.
DELIVERY TERMS (Column 15)
Only traders with annual EU trade of:- Arrivals (Imports) over 5,000,000 EURO
and/or Dispatches (Exports) over 34,000,000 EURO, are required to complete
this column.
30
The appropriate three-digit alphabetical code taken from "Incoterms 1990"
should be included as follows:
EXW
FCA
FAS
FOB
CFR
CIF
CPT
CIP
ex-works
DAF
free carrier
DES
free alongside ship
DEQ
free on board
DDU
cost and freight
DDP
cost, insurance and freight
XXX
carriage paid to
carriage paid, including insurance
delivered at frontier
delivered ex-ship
delivered ex-quay
delivered duty un-paid
delivered duty paid
delivery terms other
than those listed above
Further explanation of above abbreviations is in Appendix 15.
STATISTICAL VALUE (Column 16)
Only traders with annual EU trade of:- Arrivals (Imports) over 5,000,000 EURO
and/or Dispatches (Exports) over 34,000,000 EURO, are required to complete
this column.
For traders who use a computer generated INTRASTAT return, it may
prove costly to alter their programme to exclude the statistical value
requirement; such traders may submit a return with the statistical value to the
VIMA office where the information will be screened during processing.
The VIMA office will monitor the level of trade of the traders under the
above thresholds, and will inform them should they become liable to include
the statistical value declaration in their return.
Traders who are required to include the statistical value declaration should
note the guidelines hereunder.
For each line in this Column the trader shows the Statistical Value rounded to
nearest EURO. This is the invoice value (or value as per Column 14) but
adjusted as necessary to
- a CIF basis at point of entry to the State, in the case of Arrivals, and to
- a FOB basis at point of exit from the State in the case of Dispatches.
The principle that applies in the case of Arrivals is that any transport
/insurance etc. costs attributable to that part of the journey of the goods which
takes place on the statistical territory of the State must be excluded for
statistical value purposes.
In the case of Dispatches it is any transport/insurance etc. costs attributable to
the part of the journey of the goods, which takes place on the statistical
territory of the State, which must be included for statistical value purposes.
NETT MASS IN KGS. (Column 17)
Enter the net mass (i.e. weight) of the goods, expressed in kilograms. The net
mass is the weight of the goods exclusive of any packaging, rounded to the
nearest Kilogram. The requirement to declare the net mass is optional if a
trader uses certain commodity codes; contact VIMA for list.
QUANTITY 2 / SUPPLEMENTARY UNITS (Column 18)
31
Not all Commodity Codes require a second quantity. Where the Supplementary
unit Column of the Combined Nomenclature, or Column 3 of the Customs &
Excise Tariff, indicates that a second quantity other than kilograms is required,
the appropriate quantity, expressed in the units specified, should be entered in
this box. See Part 1, "Preliminary Provisions" of the Combined Nomenclature
or Part 3 of Customs & Excise Tariff for key to Supplementary Unit
abbreviations. The second quantity should be rounded down to whole units.
Signature
The INTRASTAT Return, which is a legal document, must be signed by the
Trader or Declarant. Regardless of whether the trader or his agent signs the
return, the trader is still responsible for any information contained or not
included in it (see paragraph 11 below concerning declarations by agents).
In addition to the signature the name of the person who signed the return must
be typed. The date of signature and the telephone and fax number should also
be given.
9.7
INTRASTAT CONTINUATION SHEETS Where the preprinted monthly form is not sufficient to display the full amount
of a trader's monthly business, a continuation sheet(s) should be used. A copy
of the form is at Appendix 8 . This form will not be pre-printed so traders must
ensure that the correct period, VAT numbers and an indication that the sheet
refers to ARRIVALS (imports) or DISPATCHES (exports) are inserted on
each form used. The number of additional items on the continuation sheet(s)
should be reflected in the total number of items figure in box 5 of the main
return form. The item numbers used on continuation sheets should follow on
sequentially from the item numbers inserted on the main return form or the
sheet immediately preceding the one being completed.
9.8
INTRASTAT CORRECTIONS
Where a trader discovers that he has understated or overstated the value of his
INTRASTAT trade by 5% or more in an individual INTRASTAT monthly
return, he should notify the VIMA office by fax or letter at P.O. Box 43,
Dundalk, Co. Louth. Phone (042) 9353300, LoCall No. 1890-251010 or Fax
(042) 9353388.
9.9
32
TREATMENT OF RETURNED GOODS
Where defective or wrong etc. goods are returned to an Irish exporter, or an
Irish importer returns such goods to another Member State supplier; such
movements are to be recorded as Arrivals or Dispatches on the more detailed
Intrastat monthly return with the appropriate transaction code, but only where
the Irish trader already has an obligation to make such a return. For example,
an Irish trader who makes a detailed INTRASTAT monthly return for Arrivals
but not for Dispatches, would not have to supply details of goods being
returned to other Member State suppliers.
10
INTRASTAT ACTION LIST FOR TRADERS
10.1
It is important that traders are aware of all their obligations with regard to
INTRASTAT. You might find the following approach useful:(i)
Study this Manual carefully and contact VIMA with any questions you
might have. (See also notes at back of INTRASTAT form)
(ii)
If you have not been specifically advised of your obligations (see par
1.3), contact VIMA, as the onus is on you to make returns.
(iii) Assess the implications of INTRASTAT for your business.
(iv)
Decide how the relevant information is to be collected and collated.
(v)
Ensure that the INTRASTAT Return is submitted by the due date (see
Paragraph 8.6)
(vi)
Decide who is to collect and collate the information. If you wish to
appoint an agent or agents you must notify VIMA in advance giving all
the details i.e. agents' names addresses and VAT No's, accompanied by
a letter of agreement from the relevant agent/s (See Paragraph 11)
(vii) In the case of the more detailed INTRASTAT monthly return, decide
how the information is to be passed to VIMA i.e. electronic format (see
Appendix 5), the official form or plain paper (see Appendix 6).
(viii) Decide how often you wish to submit the more detailed INTRASTAT
data (the standard period is once per month but traders may wish to
make part-declarations) and seek agreement from VIMA in advance if
you wish to submit data in non-standard periods.
10.2
If you have not been sent a Notification Sheet (reproduced in Appendix 14) or
have not completed one to-date, please photocopy Appendix 14, complete it,
and return it to VIMA, P.O. Box 43, Dundalk, Co. Louth.
11
AGENTS
33
11.1
A trader may appoint agents to make the VIES Statement or detailed
INTRASTAT return on his behalf. The essential difference between agents for
VIES and INTRASTAT is that a number of agents may be nominated for the
purpose of INTRASTAT, whereas only one agent may be nominated for the
VIES regime. It should also be particularly noted that the nomination of agents
does not in any way diminish or alter the legal obligations of the trader
concerned. Any pursuit action initiated by the VIMA office will concentrate on
the trader concerned, not the agent.
11.2
A trader must notify VIMA in writing if he intends to employ an agent
(including a group remitter) for VIES or INTRASTAT purposes. VIMA will
then make arrangements to have the declaration forms sent directly to the
agent. Traders must also advise VIMA in writing if they intend to change
agents or if they cease to employ a particular agent.
11.3
Traders who appoint more than one agent to act on their behalf for
INTRASTAT purposes should ensure that each agent makes an INTRASTAT
return for each period, even if that return is a “nil” return
11.4
Agents (including group remitters) must also notify VIMA in writing of the
traders for whom they are acting. They must also advise VIMA in writing if
and when they cease to act for a trader. The general arrangements for returns
made by group remitters are set out in paragraph 3.10 (in the case of VIES) and
8.8 (in the case of INTRASTAT)
11.5
Reminders in cases where the returns have not been submitted on time will be
sent directly to the trader, irrespective of whether or not he employs an agent.
34
12.
SANCTIONS AND CONTROL VISITS
12.1
The VIES and INTRASTAT arrangements are important measures from the
European Union, the Government and trade perspectives. VIES makes a vital
contribution to the security of VAT revenue and helps to protect legitimate
traders from unfair competition. The continued availability of statistics of EU
trade in the Internal Market is of official as well as business benefit.
12.2
Revenue’s experience is that business generally co-operates fully in complying
with official requirements; however, provision has been made for penalties for
non-compliance, either in the form of failure to make declarations or inaccurate
or incomplete declarations
12.3
INTRASTAT PENALTIES
A person who fails to comply with a provision of the EC Regulation or who is
guilty of an offence under the national legislation is liable on summary
conviction to a fine of 1265 EURO. In respect of a continuing offence such as
non-compliance, a convicted person may incur an additional fine of 60 EURO
for each day that the failure continues. There is also provision for the
prosecution of the directors, managers, secretary, or similar officer of a body
corporate in certain circumstances.
12.4
VIES PENALTIES
Any person who fails to comply with Section 19 A of the Value Added Tax
Act 1972 or who contravenes the Value Added Tax (Statement of IntraCommunity Supplies) Regulations, 1993 is liable to a penalty of 1520 EURO
12.5
As part of its general control procedures, VIMA conducts programmes of visits
to traders, which include checks of records and record systems, to ensure
compliance with VIES and INTRASTAT. VIES data is presently being used by
Revenue for Control purposes.
HELP DESK
It is the policy of the Revenue Commissioners to assist Traders in complying with
Revenue obligations. For this purpose we have a comprehensive and accessible
information service available at our Help Desk at VIMA, Dundalk. Telephone No.
(042) 9353300, LoCall No. 1890-251010, Fax No. (042) 9353388 or E-mail to
[email protected].
35
Appendix 1
Back of VAT3 Return
Appendix 2
[Back of VIES Statement]
Appendix 3
Appendix 4
APPENDIX 4A
VAT REGISTRATION CONFIRMATION FORM (OPTIONAL)
Dear Customer,
VAT-TVA-IVA-MWST-BTW-MOMS-ALV
To comply with EC regulations, we have to show your VAT/Sales Tax Number on
our invoices
To help us with this, could you please fill in the box below with your VAT/Sales Tax
Number and return it to us as soon as possible. Please ensure that the country prefix is
included.
N.B. If you are not registered for VAT, please tick................................................
In addition, to help us update our records, please forward your:
Telephone Number ...............................................
Fax Number
..............................................
Contact Name
..............................................
Thank you for your co-operation.
Yours faithfully,
............................................................
[Photocopy and use if required]
APPENDIX 5
GUIDE TO THE RETURN OF VIES AND INTRASTAT INFORMATION IN
ELECTRONIC FORMAT - DISKETTE / E-MAIL
Introduction
The text, which follows, is a composite of the text of the booklet “Guide to the Return
of VIES and INTRASTAT Information in Electronic Format (copies available from
VIMA, P.O. Box 43, Dundalk).
VIMA will accept VIES and INTRASTAT returns in electronic format. Diskette and
tape files may be used instead of Official forms for VIES and INTRASTAT
Declarations. Diskettes may contain both INTRASTAT and VIES files.
Electronic formats acceptable to the VIMA Office are detailed in this guide (and
reproduced in this appendix). For EDIFACT format, please contact VIMA, Dundalk.
An external “stick-on” label should be attached to each diskette, stating: - Company
name, VAT number, period and type of return, plus a contact name and phone
number.
Example:
Co. Name: A N Other Ltd.,
VAT NO.: 1234567A
Period Type: 9903A (or D)
Contact:
T. Bloggs
Phone No. (01) 1234567
IN VIEW OF THE POSSIBILITY OF DAMAGE, INCORRECT LAYOUT, OR
DIFFICULTY READING A DISKETTE, YOUR SYSTEM MUST BE
CAPABLE OF RE-CREATING FILES, IF REQUIRED.
Diskettes and tapes should be sent to:
Office of the Revenue Commissioners,
VIMA Office,
P.O. Box 43,
Dundalk,
Co. Louth.
FORMAT OF DISKETTE
DISKETTE FORMAT:
Formatted by MS.DOS. Version 2.0 or higher
RECORDING MODE:
The recording mode must be ASCII
FILE FORMAT:
Fixed format Records
or
Comma Delimited File Format
or
EDIFACT Message Format
End of record separators of CR LINEFEED (ASCII 13 10)
must be used at the end of each record if Fixed format or
Comma Delimited file format is used.
FILE IDENTIFICATION: The file names will consist of an eight-character file name
and a three-character extension.
The file name will be the VAT No. of the Declarant
making the return. (If the Declarant has no VAT No. the
RSI No. should be quoted)
The file extension will identify the return type and the
return format as follows:
First Character
“V” Þ VIES Return
“S”
Þ INTRASTAT Return
Second Character
“F”
Þ Fixed Format File
“C”
Þ Comma Delimited File
“E”
Þ EDIFACT Format
Third Character
“0”
Þ Value Zero
VIES RETURNS FILE
FILE STRUCTURE
The VIES file structure is designed to cater for agents, accountants etc. making returns
on behalf of more than one client.
A Header record, which will identify the file type and declarant, will occur once
ONLY at the start of the file. The header record will be followed by trader details for
one or more traders. The trader detail consists of a Trader Record and one or more
VIES returns. A VIES return consists of a Period record, zero or more Detail records
or correction detail records and a VIES summary record.
File structure diagram
VIES FILE
HEADER RECORD
TRADER 1
TRADER RECORD
RETURN 1
PERIOD
TRADER 2
DETAIL RECORDS
OR
CORRECTION DETAIL RECORDS
TRADER n
RETURN n
SUMMARY
VIES FILE
Logical Record Format
VIES Header Record
No.
1
2
3
CODE
4
5
6
7
DESCRIPTION
Record Type
File Status
File Format
Return Status
A3
A8
SIZE
3
3
1
1
Declarant VAT number
Return Date
Filler
TOTAL LENGTH =
17
6
49
80
NOTES
Value = “VHR”
Value = “VF0”
“C” → Comma Delimited
“E” → EDI Format
“F” → Fixed Format
“N” → Normal Returns
“T” → Test Returns
Includes country code prefix
Format DDMMYY
Not Used
CHARACTERS
VIES Trader Record
NO.
1
2
3
CODE
A2
DESCRIPTION
SIZE
Record Type
3
Trader VAT Number
10
Filler
67
TOTAL LENGTH =
80
NOTES
Value = “VTR”
Includes country code prefix
Not Used
CHARACTERS
Logical Record Format
VIES Period Record
NO.
1
2
CODE
A4
DESCRIPTION
Record Type
Frequency of Return
3
A5
Return Period
4
Filler
TOTAL LENGTH =
71
80
4
SIZE
3
2
NOTES
Value = “VPR”
“M” = Monthly
“Q” = Quarterly
“A1” = Annual with values
“A2” = Annual without values
Format YYMM
Insert zeros for corrections
Not Used
CHARACTERS
VIES Detail Record
NO.
1
2
3
4
CODE
5
B4
6
B1
B2
B3
DESCRIPTION
Record Type
Item No.
Customer VAT No.
Value of Supplies of
Goods
SIZE
3
4
17
12
NOTES
Value = “VIR”
Leading Zeros for Fixed Format
Includes country code prefix
Value of supplies to the nearest
EURO.
Leading zeros are required for
fixed format.
Negative values should be
preceded by a “-” (i.e. Minus sign)
Flags
8
Set 1st. character to “T” if goods
are involved in triangulation.
(See Appendix 16 for details)
Filler
TOTAL LENGTH =
36
80
Not Used
CHARACTERS
Logical Record Format
VIES Correction Detail Record
NO.
1
2
3
4
CODE
5
B4
Flag
8
6
7
A5
Return Period
Filler
Total Length =
4
32
80
B1
B2
B3
DESCRIPTION
Record Type
Item Number
Customer VAT No.
Value of supplies of
goods
SIZE
3
4
17
12
NOTES
Value = “VCR”
Leading Zeros for Fixed Format
Includes country code prefix
Value of supplies to the nearest
EURO.
Leading zeros are required for fixed
format.
Negative values should be preceded
by a “-” (i.e. Minus Sign).
Set 1st. character to “T” if goods are
involved in triangulation.
(See Appendix 16 for details)
Format YYMM
Not Used
Characters
VIES Trailer Record
NO.
1
2
3
4
CODE
A7
A6
DESCRIPTION
Record Type
Total Items
Total value of
Supplies of Goods
Filler
Total Length =
SIZE
3
4
12
61
80
NOTES
Value = “VSR”
Leading Zeros for Fixed Format
Value of supplies to the nearest
EURO.
Leading zeros are required for fixed
format.
Negative values should be preceded
by a “-” (i.e. Minus Sign).
Not Used
Characters
INTRASTAT FILE
Logical Record Format
INTRASTAT Header Record
File Structure
The INTRASTAT file structure is designed to cater for traders making individual
returns. Agents may make returns on behalf of one or more clients. The header
record will be followed by a detail record(s), which will in turn be followed by a
trailer record.
NO.
CODE
1
2
3
FIELD
DESCRIPTION
Record Type
File Status
File Format
SIZE
NOTES
3
3
1
4
Return Status
1
5
6
A1
A2
Period of Declaration
Type of Return
4
1
7
8
9
A4
A5
Trader’s VAT No.
Declarant’s VAT No.
Date Diskette
Created
Filler
Total Length =
8
8
6
Value “SHR”
Value “SFO”
“C” → Comma Delimited
“E” → EDI Format
“F” → Fixed Format
“N” = Normal Return
“T” = Test Return
Format “YYMM”
“A” = Arrival
“D” = Dispatch
Do not include Country Code Prefix
Do not include Country Code Prefix
Format “DDMMYY”
45
80
Not Used
Characters
10
Logical Record Format
INTRASTAT Detail Record
NO.
1
2
3
4
B1
B2
B3
5
6
7
8
B4
B5
B6
B7
FIELD
DESCRIPTION
Record Type
Item Number
Commodity Code
Country of
Destination/
Consignment
Country of Origin
Mode of Transport
Nature of Transaction
Invoice Value
9
10
B8
B9
Delivery Terms
Statistical Value
3
10
11
C1
Net Mass
10
12
C2
Supplementary Units
10
Unique Item
Reference No.
Filler
Total Length =
12
13
14
CODE
SIZE
NOTES
3
3
8
3
Value “SDR”
Leading Zeros For Fixed Format
See Tariff or C.N. Book
See Par. 9.6 # (see below)
3
2
2
10
See Par. 9.6 # (see below)
See Par. 9.6
See Par 9.6 and Appendix 15
Round to the nearest EURO; no
decimals (leading zeros are
required for fixed format) No
Negative values.
(See Par. 9.6)
See par.9.6 and Appendix 15
Round to the nearest EURO; no
decimals (leading zeros are
required for fixed format) No
Negative values. (See Par. 9.6)
Round to nearest whole number
(leading zeros are required for
fixed format) [see par. 9.6]
Round to nearest whole number
(leading zeros are required for
fixed format) [see par. 9.6]
Statistical Line no. reference.
1
Not Used
80 Characters
# For fixed format, leading space followed by two digit alpha code
Logical Record Format
INTRASTAT Trailer Record
NO.
CODE
1
2
A3
3
4
5
6
7
8
FIELD
DESCRIPTION
Record Type
Total no. of
transactions
Total Invoice value
Total statistical value
Total Net Mass
Total Supplementary
units
Phone Number
Filler
Total Length =
SIZE
NOTES
3
3
Value “STR”
Leading zeros for Fixed Format
12
12
12
12
Round to nearest
EURO (no decimals)
Round to nearest
Whole unit
11
15
80
Not Used
Characters
Leading
zeros are
required for
fixed format
CHECK LIST
When submitting a Diskette to VIMA please check:
1.
Diskette is adequately packaged
2.
Diskette is properly labelled
3.
Have you retained a copy of the diskette? (It may be required if there are
problems, or damage or loss in transit)
There is an INTRASTAT Data Entry Package (IDEP)/ Combined Nomenclature
(CN8) available from VIMA Dundalk (See Par. 8.11)
Help Line:-
VIMA
Systems Section
P.O. Box No. 43
Dundalk
Co. Louth.
Phone
Phone No. (042) 9353300, LoCall No. 1890 251010
Fax No. (042) 9353388
APPENDIX 6
ELECTRONIC OR PLAIN PAPER VIES and INTRASTAT
RETURNS
1.
Traders have the option of providing hard-copy declarations on
(a)
(b)
(c)
(d)
The pre-printed forms
Plain paper printed to the prescribed format
Electronic Format (Diskette or E Mail- see Paragraphs 3.12 & 8.9)
Revenue Online Service. See 3.14 & 8.11 above.
2.
Traders opting for option (b) (c) or (d) above will first have to get approval
from VIMA Office, P.O. Box 43, Dundalk. To get approval the trader must
submit sample document(s), which must conform to the standards set out by
VIMA. Verbal approval will be given but written approval is available on
request.
3.
The documents may be produced using a standard typewriter or by computer
using a good standard printer. Care should be taken to ensure that all the
information is clearly legible, as all documents will have to be processed by
VIMA for input to the VIES or INTRASTAT computer systems. Therefore, if a
computer printer is used, a NLQ (Near Letter Quality) standard must be
employed as a minimum. The following conventions apply: The details are to be printed on good quality white A4 or ‘music line’ paper.
All details must be printed in capital letters.
Leading zeros must not be included.
The form must be printed at 6 lines to the inch.
The typestyle must be set to pitch 10 (10 characters per inch).
A blank line should be inserted after each four items.
Where more than eight items appear on the INTRASTAT return, a separate
page(s) must be completed for each multiple of 8 items, repeating full header
information. Descriptive codes, B1 etc. should be printed within square
brackets or, if this is not possible in bold letters. All items on completed return
must be numbered sequentially.
4.
The step from printed output to the production of an Electronic Return in
electronic format is a small one. The information required is similar to that
required in the paper format. The following details give a brief non-technical
overview of the changes required to switch from computer produced paper
output to diskette using one of the allowable formats - the FIXED LENGTH
format. A full technical specification is available (see Appendix 5 above).
Rather than sending the information to a printer it is sent to a disk drive. (In
standard basic this requires a change from LPRINT to PRINT#filenumber)
Rather than trying to position the print lines under the relevant headings and
box numbers, each item of information follows immediately from the last on the
same line.
The end of record (Carriage return/Line return) is interchangeable between
writing on paper or to a disk. When writing to a disk, the need to include the
Trader and/or Agent’s name with the data on the disk is eliminated. It will
however be required on a label on the disk, to enable VIMA to identify the
diskette.
Rather than being limited to 8 items per INTRASTAT form, and then having to
produce a new form with the header information again, you may send all your
returns for the month on one diskette. A return can contain a maximum of 999
items; if exceeded, a new return must be made, starting again at item 1 and this
can be done on the same diskette.
5
There are advantages for you in using electronic format rather than paper:(1)
(2)
(3)
The papers feed mechanisms are not always 100% reliable on printers.
Printing on plain stationary can be problematic, especially in the case of a
multiple page return when the paper jams halfway through the process
This form must be printed in landscape (sideways) rather than in portrait
format. It requires manual intervention to change the paper and may
require special feeding hoppers, depending on your printers.
In order to achieve the standard of printing required by VIMA you might
have to invest in a better quality printer.
Appendix 7
Back of INTRASTAT Trade Statistics Return
Appendix 8
APPENDIX 9
COMMODITY CODES
1.
The Irish Tariff, like the Tariffs of the other EU Member States and those of
major trading nations of the world, is based on the International Harmonised
Commodity Description and Coding System (known as the Harmonised System
or HS for short). The HS uses a six-digit code numbering system, in
conjunction with a nomenclature describing the commodities, for classifying
goods for world trade purposes. The first 2 digits denote the Tariff Chapter, the
first 4 denote Chapter heading and the full 6-digit HS code denotes Chapter
subheading level.
2.
The EU add two further digits to the HS; these seventh and eighth digits
identifying further subheadings to cater for specific EU duty rating and trade
statistical purposes. The resultant expanded (8-digit) nomenclature, known as
the “combined nomenclature” (CN), is published annually by the EU in the
Official Journal of the European Communities.
3.
The published Customs and Excise Tariff of Ireland incorporates the (8-digit)
CN and elaborates it for national statistical requirements.
4.
The more detailed INTRASTAT monthly return identifies goods by reference to
their 8-digit classification code in the CN.
Traders can get the relevant CN code:
- by ensuring that they have information on the current classification of their
goods for Customs (import and export) purposes, but using the first 8 digits
only
- by consulting the combined nomenclature (CN) of the EU
- by consulting the Revenue Website at www.revenue.ie (Click on Tax & Duty;
click on Customs & Excise and scroll to Nomenclature)
-by consulting the Customs and Excise Tariff of Ireland; (again using the first 8
digits only)
-by contacting Tariff Classification Unit of the Revenue Commissioners with
details of the product to be classified, at Government Buildings, St. Conlon’s
Road, Nenagh, Co. Tipperary; Phone No.: (067) 33533 or (01) 6774211. Fax
No. (067) 32385/6.
The CN is available from VIMA, P.O. Box 43, Dundalk, Co. Louth.
The Customs and Excise Tariff may be obtained from the Government Publications
Sale Office, Sun Alliance House, Molesworth Street, Dublin 2. Phone No. (01)
6613111 or through any Bookseller.
APPENDIX 10
LIST OF CODES AND NAMES OF COUNTRIES AND TERRITORIES FOR
INTRASTAT PURPOSES
The following is a list of countries most commonly encountered in trade:
EU Countries
AUSTRIA
BELGIUM
CYPRUS
CZECH
REPUBLIC
DENMARK
ESTONIA
FINLAND
Code
AT
BE
CY
CZ
EU Countries
ITALY
LATVIA
LITHUANIA
LUXEMBOURG
Code
IT
LV
LT
LU
DK
EE
FI
MT
NL
XI
FRANCE
GERMANY
GREAT BRITAIN
GREECE
HUNGARY
IRELAND
FR
DE
GB
GR
HU
IE
MALTA
NETHERLANDS
NORTHERN
IRELAND
POLAND
PORTUGAL
SLOVAKIA
SLOVENIA
SPAIN
SWEDEN
PL
PT
SK
SI
ES
SE
Description
Code
Description
Code
Abu Dhabi
Admiralty Islands
Afghanistan
Agalega Islands
Ajman
Aland Islands
Albania
Aldabra Islands
Algeria
Alofi Island
Alphonse Island
American Oceania
American Samoa
Amirantes Island
Andorra
Angola
Anguilla
Anjouan Island
Antarctica
Antigua and Barbuda
Artic Regions N.E.S.
Argentina
Armenia
Aruba
Ascension
AE
PG
AF
MU
AE
FI
AL
SC
DZ
WF
SC
XA
XA
SC
AD
AO
AI
KM
XR
AG
XR
AR
AM
AW
SH
Australia
Australian Oceania
Austria
Azerbaijan
Azores
Bahamas
Bahrain
Baker Island
Balearic Islands
Bangladesh
Barbados
Belarus
Belep
Belgium
Belize
Benin
Bermuda
Bhutan
Bird Island
Bolivia
Bonaire
Bosnia and Herzegovina
Botswana
Bougainville
Bouvet Island
AU
XO
AT
AZ
PT
BS
BH
XA
ES
BD
BB
BY
NC
BE
BZ
BJ
BM
BT
SC
BO
AN
BA
BW
PG
XR
Description
Code
Description
Code
Brazil
British Indian Ocean Territory
Brunei
Buka Island
Bulgaria
Burkina Faso ( Upper Volta)
Burundi
Büsingen
Cabinda
Cambodia (Kampuchea)
Cameroon
Campione d’Italia
Canada
Canary Islands`
Cape Verde
Cargados Carajos Shoals (St.
Brandon Islands )
Cayman Islands
Central African Republic
Ceuta
Chad
Chafarinas Islands
Chagos Archipelago
Channel Islands (British)
Chesterfield Islands
Chile
China
Christmas Island
Clipperton Island
Cocos (Keeling) Islands
Cöetivy Island
Colombia
Comino
Comoros
Congo (Republic)
Congo [Dem. Rep.(form Zaire)]
BR
IO
BN
PG
BG
BF
BI
CH
AO
KH
CM
CH
CA
ES
CV
MU
Djibouti
Dominica
Dominican Republic
Dubai
Ducie Island
Ecuador
Egypt
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Falkland Islands
Faeroe Islands
Fiji
Finland
DJ
DM
DO
AE
PN
EC
EG
SV
GQ
ER
EE
ET
FK
FO
FJ
FI
KY
CF
XC
TD
XE
IO
GB
NC
CL
CN
XO
PF
XO
SC
CO
MT
KM
CG
CD
FR
SC
FR
PF
AE
WF
GA
EC
GM
PF
XP
DE
GE
GH
GI
MT
KM
YT
GB
Cook Islands
Corn Islands
Costa Rica
Croatia
Crozet Islands
Cuba
Curacao Island
Cyprus
Czech Republic
d’Entrecasteaux Islands
Denis Island
Denmark
XZ
NI
CR
HR
XR
CU
AN
CY
CZ
PG
SC
DK
France
Frégate Island
French Guiana
French Polynesia
Fujairah
Futuna
Gabon
Galapagos Islands
Gambia
Gambier Islands
Gaza Strip
Germany
Georgia
Ghana
Gibraltar
Gozo
Grande Comore
Grande- Terre
Great Britain (does not include
Northern Ireland)
Greece
Green Islands
Greenland
Grenada
Guadelopue
Guam
Guatemala
Guinea
Guinea-Bissau
Guyana
Haiti
Heard Island
GR
PG
GL
GD
FR
XA
GT
GN
GW
GY
HT
XO
Description
Code
Description
Code
Heligoland
Henderson Island
Honduras
Hong Kong
Howland
Hungary
Huon
Iceland
India
Indonesia
Iran
Ireland
Iraq
Isle of Man
Isle of Pines
Israel
Italy
Ivory Coast
Jamaica
Jan Mayen Island
Japan
Jarvis Island
Johnston
Jordan
Kazakhstan
Kenya
Kerguelen Islands
Kingman Reef
Kirabiti
Korea, Republic of
Korea, Dem. Peoples Rep. of
Kosovo
Kosrae
Kuwait
Kyrgyzstan
Labuan
Laos
Latvia
Lavongai
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Livigno
Louisiade Archipelago & Deps.
Loyalty
Luxembourg
Macao
Macedonia (former Yug Rep of)
Madagascar
Madeira
Mahé Island
DE
PN
HN
HK
XA
HU
NC
IS
IN
ID
IR
IE
IQ
GB
NC
IL
IT
CI
JM
NO
JP
XA
XA
JO
KZ
KE
XR
XA
KI
KR
KP
XK
FM
KW
KG
MY
LA
LV
PG
LB
LS
LR
LY
LI
LT
IT
PG
NC
LU
MO
MK
MG
PT
SC
Malawi
Malaysia
Maldives
Mali
Malta
Mamelles Island
Marquesas Islands
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Melilla
McDonald Islands
Mexico
Micronesia (Fed. states of.)
Midway
Mohéli Island
Moldova
Monaco
Mongolia
Montenegro
Montserrat Island
Morocco
Mozambique
Myanmar (formerly Burma)
Namibia
Nauru
Nepal
Netherlands
MW
MY
MV
ML
MT
SC
PF
MH
FR
MR
MU
YT
XL
XO
MX
FM
XA
KM
MD
FR
MN
XM
MS
MA
MZ
MM
NA
NR
NP
NL
Netherlands Antilles
Nevis
New Amsterdam
New Britain
New Caladonia & Deps.
New Ireland
New Zealand
New Zealand Oceania
Nicaragua
Niger
Nigeria
Niue Island
Norfolk Islands
North Korea
Northern Grenadines Islands
Northern Mariana Islands
Northern Ireland
Norway
Nouvelle-Amsterdam Island
Oeno Islands
Oman
AN
KN
XR
PG
NC
PG
NZ
XZ
NI
NE
NG
XZ
XO
KP
VC
MP
XI
NO
XR
PN
OM
Description
Code
Description
Code
Pakistan
Palau
Palmyra and Wake Islands
Pamanzi
Panama
Panama Canal Zone
Papua New Guinea
Paraguay
Pemba
Peñón de Alhucemas
Peñón de Vélez de la Gomera
Peru
Philippines
Pitcairn
Plate Island
Poland
Polar regions
Pohnpei
Portugal
Praslin Island (inc.La Digue)
Providence Island
Puerto Rico
Quatar
Ras Al Khaima
Récifs Island
Réunion
Rodrigues Island
Romania
Russia
Rwanda
Saba
Sabah
San Marino
Sao Tomé and Príncipe
Sarawak
Saudi Arabia
Senegal
Serbia
Seychelles and dependencies
Sharjah
Sierra Leone
Sikkim
Silhouette
Singapore
Slovakia
PK
PW
XA
YT
PA
PA
PG
PY
TZ
XE
XE
PE
PH
PN
SC
PL
XR
FM
PT
SC
SC
US
QA
AE
SC
FR
MU
RO
RU
RW
AN
MY
SM
ST
MY
SA
SN
XS
SC
AE
SL
IN
SC
SG
SK
XR
XR
GD
ES
LK
AN
SH
KN
LC
AN
XR
PM
VC
SD
SR
NO
HN
SZ
SE
CH
SY
TW
TJ
TZ
TZ
TH
TG
XZ
TO
TT
SH
PG
FM
PF
PF
TN
TR
TM
TC
TV
UG
UA
AE
AE
GB
Slovenia
Society Islands
Solomon Islands
Somalia
South Africa
South Korea
SI
PF
SB
SO
ZA
KR
South Sandwich Islands
South Georgia
Southern Grenadine Islands
Spain
Sri Lanka
St. Eustatius
St. Helena & dependencies
St. Kitts
St. Lucia
St. Martin (southern part of)
St. Paul Island
St. Pierre & Miquelon
St. Vincent
Sudan
Suriname
Svalbard Archipelago
Swan Islands
Swaziland
Sweden
Switzerland
Syria
Taiwan
Tajikistan
Tanganyika
Tanzania
Thailand
Togo
Tokelau and Nieu Islands
Tonga
Trinidad and Tobago
Tristan da Cunha Island
Trobriand Islands
Truk
Tuamotu Archipelago
Tubuai Island
Tunisia
Turkey
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
Umm Al Qaiwain
United Arab Emirates
United Kingdom (does not
include Northern Ireland)
United States of America
Uruguay
Uzbekistan
Vanuatu
Vatican City State
Venezuela
US
UY
UZ
VU
VA
VE
Description
Code
Description
Code
Vietnam
Virgin Islands (British)
Virgin Islands ( US )
Wake Island
Wallis and Futuna Isles.
Walpole Island
West Bank (East Jerusalem)
Western Samoa
VN
VG
VI
XA
WF
NC
XP
WS
Woodlark Islands
Yap
Yemen
Zambia
Zanzibar
Zimbabwe
PG
FM
YE
ZM
TZ
ZW
APPENDIX 11
TRANSACTION CODES FOR INTRASTAT
CODE
TYPE OF TRANSACTION
1.
All transactions involving actual or intended change of ownership
against financial or other compensation (a) [except those included
under 2,7 or 8]
2.
Returning of goods after registration of the original transaction under
code 1; replacement of goods (b)
3.
Transactions (non-temporary) involving change of ownership without
compensation (financial or other)
4.
Operations with a view to processing (c) except those included under
7.
5.
Operations following processing © except those included under 7.
6.
Goods for / after repair.
7.
Operations under joint-defence projects or other
intergovernmental production programs (e.g. Airbus)
8.
Supply of building materials and equipment for works that are part of
a general construction or engineering contract (g)
9.
Other transactions not recorded elsewhere. Includes Operational
Lease/Hire or other temporary use over 2 years.
joint
Notes
(a)
This item covers most Arrivals and Dispatches, i.e.
- where ownership changes between a resident and a non-resident;
- when financial or other compensation has been or will be made;
Note that this includes movements between affiliates and movements
into or from distribution centres even if there are no immediate
payments.
(b)
Returning or replacement of goods originally recorded under codes 3 to
9 should be allocated to the item concerned.
(c)
Processing involves a transformation of the nature of the goods
(d)
Repair involves restoration of goods to their original function; it may
include some rebuilding or enhancement
(e)
Operational leasing: leasing contacts other than financial leasing (see
note (f))
(f)
Financial leasing: the lease payments are intended to cover all or
virtually all of the value of the goods. The risks and rewards of
ownership are transferred to the lessee. At the end of the contract the
lessee will become the owner of the goods.
(g)
Transaction should be recorded under code 8 only if there is no separate
invoicing for the goods, but invoicing for the total value of the works.
If this is not the case, transactions should be recorded under code 1.
APPENDIX 12
YOUR VIES QUESTIONS ANSWERED
Q.1
What is VIES?
A.
VIES is the VAT Information Exchange System, a system of administrative
co-operation between Member States based on the computerised exchange
between Member States of VAT registration data and data collected from
VAT registered exporters in each of the Member States.
Q.2
A.
Under VIES, exactly what information is collected from exporters?
See paragraph 3.2 and 3.3 above.
Q.3
If goods are sent to another Member State for contract/processing work
and will subsequently be returned; should this transaction be included
in the VIES statement?
No. Contract/processing work is treated as a supply of a service for VAT
purposes.
[See Par. 4.4, Value of supplies of goods (Exports) (Column 11)]
A.
Q.4
A.
In paragraph 3.3, reference is made to transfers for business purposes.
Are all such transfers included in VIES?
No, the following transfers for business purposes are not deemed to be IntraCommunity supplies of goods and so should not be included in VIES
statements:(i)
Goods which are installed or assembled by the supplier or on his
behalf in the other Member State
(ii)
Distance sales, including mail order.
(iii) The transfer of goods to another Member State with a view to the
supply, modification, repair, maintenance and hiring of certain seagoing vessels or aircraft (and their equipment) used by carriers
operating chiefly on international routes.
(iv)
The transfer of goods for the purpose of having contract work
carried out on them.
(v)
The transfer of goods for the purpose of having a service carried out
on them.
(vi)
The transfer of goods to another Member State with a view to their
temporary use related to the supply of a service in another Member
State.
(vii) The transfer of goods to another Member State with a view to their
temporary use (i.e. for periods not exceeding 24 months) in another
Member State, where the temporary importation into that other
Member State of the same goods would be eligible for full
exemption from import duties.
However, a register of movements in respect of items (iv) (v) (vi) and (vii)
must be kept.
Q.5
A.
Q.6
A.
Q.7
A.
Should the movement of goods to other Member States on hire be
included in VIES Statements?
No. The hire of goods is regarded as a supply of services rather than a
supply of goods.
Do goods moved temporarily to other Member States have to be
included in VIES Statements?
The general rule is that, unless a sale is involved, temporary movements do
not constitute intra-Community supplies and should not be included in the
VIES Statement.
Are there any circumstances in which a VIES statement would include
the value of services?
By definition, services should not be included in a VIES statement.
However, the value declared for goods will include related freight and
insurance costs where these form part of the invoice or contract price of the
goods in question.
Q.8
A.
How are goods sent out for repair represented in VIES?
This is not regarded as a supply of goods for VAT purposes and
consequently should not be included in the VIES statement.
Q.9
A.
Does VIES cover goods not in free circulation?
No.
Q.10
A.
What about supplies to the Shannon Free Zone or such areas?
An Irish supplier supplying goods to Shannon etc. does not include these on
VIES statements. Exports to Free Zones in other Member States must be
included provided these goods are in free circulation.
Q.11
A.
Are Excisable goods included for VIES?
Yes.
Q.12
A.
Should goods being replaced under warranty be included for VIES?
If the defective goods are being replaced without charge the goods are not
covered by VIES.
Q.13
What about supplies of goods between a VAT registered person in
Ireland and a VAT registered person in a second Member State but
where the same goods are supplied directly to a third Member State?
This is triangulation and the VAT treatment of this is set out in Appendix
16. Such transactions are Intra-Community supplies of goods and are to be
included by the Irish trader in his VIES Statements.
A.
Q.14
A.
How are sale or return goods to be treated for VIES?
This is regarded as intra-community transfer and as such should be included
in the VIES statement.
Q.15
A.
Q.16
A.
How is a consignment, which has been returned in whole or in part, to
be treated for VIES purposes?
Leaving aside the “sale or return” situations, where the goods are returned to
this country and a credit note issues, the goods can be accounted for as a
minus value in the appropriate VIES statement, i.e. the statement for the
period within which the goods are returned. (See Par. 4.7)
If a supplier adjusts invoice prices up or down e.g. at the end of a
season, how is this to be treated for VIES purposes?
Downwards adjustments can be accounted for as minus values in the VIES
statement in the same way that credit notes are (see par. 4.7 of this manual).
Upwards adjustments can be accounted for as an additional supply.
Q.17
A.
How are discounts for early payment to be accounted for in VIES?
If the original invoice is replaced, a correction must be made to the relevant
statement; otherwise no change to the VIES Statement is needed.
Q.18
A.
How are pallets being returned for credit to be treated in VIES?
The credit can be accounted for as a minus value in the appropriate VIES
statement i.e. the one for the period within which the credit is given.
Q.19
If goods are not paid for until some months after export, how are they
treated for VIES purposes?
The date of payment is irrelevant; the key date is the date on which VAT
becomes chargeable. (See Question 23)
A.
Q.20
A.
Can VIES statements be made on an annual basis and if so, how?
Some smaller traders may qualify to make annual statements. (See Par. 3.5
for details).
Q.21
A.
What is the general rule on value?
The general rule is the same as for internal supplies. The value for VAT i.e.
the amount on which tax is chargeable, is the total consideration (e.g. the
invoice or contract price) the supplier is entitled to receive in respect of the
goods including all taxes, commissions costs and charges whatsoever, but
not including VAT, chargeable in respect of the goods.
Q.22
A.
Why is the Declarant’s VAT Number required?
For VIES systems and VAT control purposes.
Q.23
What determines in which periodic statement any particular supply is
included?
The date that VAT becomes chargeable is the date which determines in
which periodic VIES statement any particular supply is included. VAT
becomes chargeable on the date of invoice or the 15th day of the month
following the supply is the sooner.
A.
Q.24
A.
Is the VIES form sent out to traders for completion?
Yes. However, even where the form is not sent out the onus is on traders to
secure a copy and make the necessary statement.
Q.25
A.
Can I complete the VIES statement by hand?
No.
The statement must be completed by typewriter or by a
mechanographical or similar process.
Q.26
A.
Must I use the official return form? Can I use other formats?
Instead of using the official form, returns may also be made in electronic
format. The Revenue publication “Guide to the Return of VIES and
INTRASTAT Information in Electronic Format” has all the details. The
fully amended text is reproduced in Appendix 5. Returns may also be made
on plain paper (see Appendix 6)
Q.27
How does a trader who holds an I.P Single Authorisation and who
moves I.P. goods to a named operator in another E.U. Member State
report this movement?
Such traders should contact VIMA Dundalk regarding their VIES
obligations. Phone No. (042) 9353300 or LoCall No. 1890251010.
A.
APPENDIX 13
YOUR INTRASTAT QUESTIONS ANSWERED
Q.1
A.
What is INTRASTAT?
INTRASTAT is a EU-wide system for the collection of statistics of IntraCommunity trade effective from 1st. January 1993.
Q.2
A.
Exactly what kind of information is required?
Details are required of almost all transactions (see par. 8.1 and 8.2 above),
whether commercial or not, which lead to a movement of Community goods
(including excisable goods) from a VAT registered trader in one Member
State to any person or trader in another Member State.
Community goods are: (i)
goods entirely obtained in the customs territory of the Community,
(ii)
goods from countries outside the customs territory of the
Community which have been put into free circulation,
(iii)
goods which have been obtained from (ii) above or from a
combination of (i) and (ii).
Q.3
A.
What are the exceptions?
The main exceptions are community goods in direct or interrupted transit
(by reason of transport). Goods moving into or out of Free Zones, (e.g.
Shannon Free Zone) or between Free Zones and the temporary movement of
goods are also excluded. (See Par. 8.2 for full list of exclusions).
Q.4
In the answer to Question 3, what is meant by “goods in direct or
interrupted transit”?
Where goods are transiting Ireland e.g. from Northern Ireland via Ireland to
France, such goods are not the subject of an Arrival or Dispatch in Ireland
and so are outside the INTRASTAT regime; similarly with goods coming
from France via Ireland to Northern Ireland. However, Community goods
which go from Ireland to Italy via another Member state (or via a non-EU
country) are a Dispatch from Ireland and an Arrival in Italy and vice versa
where the flow is reversed and must be reported as such in INTRASTAT
returns.
A.
Q.5
A.
Q.6
A.
What about Community goods leaving Ireland for a Free Zone in
another Member State or coming from another Member State Free
Zone into Ireland?
Such goods are a Dispatch leaving Ireland or in the alternative, an Arrival
into Ireland.
What is the position with traders operating in the Shannon Free Zone?
The Imports and Exports of such traders are not subject to the SAD or
INTRASTAT regime and trade statistics are collected from them by direct
statistical enquiry, conducted by the Central Statistics Office.
Q.7
A.
Are services included in INTRASTAT?
No, except where the invoice or contract price of goods includes an amount
for related freight and insurance costs.
Q.8
Should goods moving to or from a Customs or Excise warehouse in
Ireland from or to a Customs or Excise warehouse in the UK be
included in INTRASTAT returns?
The reason why the goods have been warehoused is the deciding factor in
such cases. If the goods are in a warehouse for customs purposes i.e. the
goods have not been entered for free circulation, then the goods are not
Community goods and should not be included on INTRASTAT returns. If
the goods have been put into the warehouse for excise purposes (e.g. Irish
whiskey on which the excise has not been paid) and if such goods move
from a bonded warehouse in Ireland to a bonded excise warehouse in the
UK, then they should be included in the Irish and UK INTRASTAT returns.
A.
Q.9
A.
What details are required on INTRASTAT returns?
Statistical data is required on the VAT3 return (Boxes E1 & E2) and the
more detailed INTRASTAT monthly return. See Par. 9.1 to 9.6.
Q.10
What determines the reference period for including a particular
transaction in an INTRASTAT return?
For the VAT3 it is the date that VAT becomes chargeable, which
determines in which return a transaction is included. Similarly, with the
more detailed INTRASTAT monthly return except for those cases where
VAT is not chargeable. In such cases the date the goods were despatched
from, or arrived in Ireland is the reference date. To illustrate take the
following two examples.
(i) Where two Intra-Community supplies are made on 28th February but an
invoice issues in respect of only one of these. VAT is chargeable
immediately on the invoiced transaction and this is included in the VAT3
return for January/February and the INTRASTAT return for February. VAT
becomes chargeable on the uninvoiced transaction on 15th. March and this
is included in the VAT3 for March/April and in the INTRASTAT return for
March.
A.
(ii) Where defective goods are returned to the supplier on 28th February
(leaving the State on that date). No VAT is due on this transaction, so no
entry is made in the VAT3; However, the goods are included in the
INTRASTAT monthly return for February.
Q.11
A.
How is INTRASTAT data collected?
All traders are required to complete the INTRASTAT boxes E1 and E2 of
the VAT3. In addition to this, traders with imports from other Member
States in excess of 190,500 EURO annually or exports to other Member
States in excess of 635,000 EURO annually must complete a separate more
detailed INTRASTAT monthly return. See Question and Answer 9 above.
Q.12
A.
Who exactly is responsible for providing the statistical information?
In general the person liable to account for VAT in respect of the goods
being moved is responsible for providing the information i.e. usually the
consignor or the consignee. The person liable to account for VAT may,
subject to certain notification procedures, transfer the task of providing the
information to a third party (See Par.11). However, such a transfer does not
in any way reduce the legal responsibility of the first party to ensure that the
information is forwarded accurately and on time.
Q.13
Are individual importers and exporters advised by VIMA of the
specific obligations the individual might have under the INTRASTAT
system?
It is the aim of VIMA to advise traders involved in Intra-EU trade of their
obligations under the INTRASTAT system. However, where a trader is not
advised, the onus is on him/her to make the returns.
A.
Q.14
A.
How often is statistical information required?
The more detailed INTRASTAT return mentioned above (i.e. the return
completed by the larger importers and exporters) is required on a monthly
basis. This return must be made by the tenth working day following the end
of the month to which the return relates. The statistical information is to be
provided on the VAT3 as and when the VAT3 return is due.
Q.15
Can the more detailed INTRASTAT return be made more frequently
than once per month?
Yes. Part-declarations may be made but the frequency and timing of these
must be agreed with VIMA. Where part-declarations are being made, the
last part-declaration must be made by the tenth working day mentioned
above.
A.
Q.16
A.
Is the more detailed INTRASTAT monthly return sent to traders for
completion?
Yes, or to an agent(s) where the trader has nominated such.
Q.17
A.
Can I complete the more detailed INTRASTAT return by hand?
No. The return must be completed by typewriter or by a mechanographical
or similar process.
Q.18
A.
Must I use the official INTRASTAT form? Can I use other formats?
Instead of using the official return form, returns may also be made in
electronic format. The VIMA publication “Guide to the Return of VIES and
INTRASTAT Information in electronic format (See Appendix 5) has all the
details. Returns may also be made on plain paper or electronically subject
to VIMA’s approval (see Appendix 6)
Q.19
A.
Q.20
A.
Q.21
A.
Q.22
A.
Q.23
A.
In the case of Community goods, which move from Ireland to other
Member States for processing, what value should be shown on
INTRASTAT Returns?
(i) on their movement to other Member States for processing and
(ii) on their return after processing
In marked contrast to VIES (see Par. 4.4 of this Manual) the full value is
given in each case as
(i) Where Community goods are dispatched to another Member State for
processing, the value to be inserted is the value of the goods at the
time of dispatch,
(ii) Where Community goods are being returned to Ireland after
processing, the value of the goods after processing should be shown
i.e. the original value plus the processing charge.
Where goods are moved to other Member States for repair and return,
what value should be given for INTRASTAT purposes?
Where goods are moved to another MS for repair, the value of the goods
prior to repair should be shown, i.e. the open-market value. On return after
repair, the value of the goods after repair should be shown.
Such movements are included under Nature of Transaction 6 on
INTRASTAT return.
How are goods dealt with, which are returned because they are
defective or are not in accordance with the contract?
These goods are not covered by the VAT3 but are covered by the more
detailed INTRASTAT monthly return; when such goods leave the country
they should be included as a dispatch on the more detailed return. When
such goods return to Ireland they should be included as an Arrival. The
value and weight of the returned goods should be the same as for the
original transaction (see Par. 9.9 above).
Would the fact that the goods returned at Q.21 above were replaced
under warranty, make any difference?
No.
Where the value/weight of the goods moving from one Member State to
another is greater or less than the value/weight invoiced, what
value/weight should be shown on the INTRASTAT return?
The value and weight of the goods, which actually moved, should be shown
on the more detailed INTRASTAT monthly return. In the case of the
VAT3, the original invoice value should be given unless the invoice was
replaced in the same reporting period. In the case of weight, the
documented weight should be given, even in the case of goods whose
weight may naturally change during the movement, e.g. by drying out.
Q.24
A.
What value should be shown where there is a reduction in price
because of bulk buying, cash payment or quick payment?
Identifiable cash discounts or trade discounts should be deducted from the
value. Subsequent financial transactions like a discount for settling an
invoice early would not affect the value given for INTRASTAT purposes.
However, where the vendor company and the purchasing company are two
units of the same organisation, the value to be shown on the return is the
value of the goods on the open market.
Q.25
A.
How is value defined?
For INTRASTAT monthly report purposes there are two basic definitions:
INVOICE VALUE and STATISTICAL VALUE. In relation to the VAT3 it
is the value for VAT that is required; this is defined in Par. 9.2 above.
INVOICE VALUE and STATISTICAL VALUE are explained in Par. 9.6
above.
Q.26
How does a trader classify goods in accordance with the eight-digit
commodity code?
In the case of the more detailed INTRASTAT return, traders are required to
classify goods to the eight-digit level.
As a result the classification throughout all EU countries is the same at the
eight-digit level for each product. It is suggested that purchasers should
request suppliers to provide the correct classification on all invoices, as
suppliers will usually be required to provide this information on the more
detailed INTRASTAT return they will be making to their own
administration. As a convenience to their customers, Irish traders may wish
to indicate classification codes on the sales invoice for any goods they
dispatch to other Member States.
The Combined Nomenclature is available from VIMA and as part of then
ROS/IDEP package to assist traders in classifying their goods (See Par.
8.11)
A.
Q.27
A.
Q.28
A.
If only a total weight is given on an invoice for the whole consignment,
how is the weight to be allocated to each individual commodity on the
more detailed monthly INTRASTAT return?
The individual weight of each commodity should be estimated as accurately
as possible.
How is “Country of Origin” defined for INTRASTAT purposes?
Country of Origin means the country where the goods originate within the
meaning of EC Council Regulation No. 802/68 as last amended by EC
Regulation No. 456/91. In general terms, Country of Origin means the
country where the goods were wholly obtained or produced. Where two or
more countries are involved in the manufacture of a product, the country of
origin is the country in which the last substantial process takes place.
Country of Origin can be an EU Member State or a 3rd Country.
Q.29
A.
How does a trader know the country of origin of the goods?
The onus is on the trader to supply this data and it is suggested that traders
should request their suppliers to include it on all invoices. However it
should be noted that the Country of Origin column is not to be completed on
a DISPATCHES (exports) return.
Q.30
When do I complete Box C2 column 18 (Quantity 2 Supplementary
Unit) on INTRASTAT form?
When consulting Schedule of Codes in CN book, there are three columns in
each page. That third column represents Supplementary Unit. If this is
blank directly opposite CN Number, box C2, Column 18 is left blank. In all
other cases box C2 is to be filled in, in units specified. See Part 1
“Preliminary Provisions” of Combined Nomenclature or Part 3 of C&E
Tariff for key to Supplementary Unit Abbreviations.
A.
Q.31
A.
Q.32
A.
How does a trader who holds an I.P. Single Authorisation and who
moves I.P. goods to a named operator in another EU Member State,
report this movement?
Such traders should contact VIMA Dundalk regarding their INTRASTAT
Obligations. HELPLINE PHONE- LoCall No. 1890 251010.
How do Traders who provides ships and Aircraft Stores & Supplies
report such transactions?
Such traders should contact VIMA for guidance; LoCall No. 1890251010
Appendix 14
Page 2 Notification Sheet
Page 3 of Notification Sheet
Page 4 of Notification Sheet
1. Any VAT Registered Trader who exports goods to a VAT Registered person or Trader
in another Member State must complete a V.I.E.S. statement regardless of value.
2. Traders with limited Export trade who wish to submit an Annual V.I.E.S. statement
should contact V.I.M.A. Dundalk rethresholds.
3. Any trader who would prefer to submit INTRASTAT returns more frequently than one
per month should seek prior agreement from V.I.M.A. Office, Dundalk.
4. The IE prefix on Trader's/Declarant's VAT No. should not be inserted on INTRASTAT
returns. It is included on V.I.E.S. statements only.
5. The threshold for Intrastat arrival returns is 191,000 Euro per annum and the threshold
for Intrastat dispatch returns is 635,000 Euro per annum.
Further information available from:
V.I.M.A.,
Office of the Revenue Commissioners
P.O.Box 43,
Dundalk,
Co. Louth.
Phone: (042) 9353300
Fax: (042) 9353388
LoCall- 1890251010
APPENDIX 15
DELIVERY TERMS
INCOTERMS (International rules for the interpretation of trade terms)
The purpose of “Incoterms” is to provide a set of international rules for the
interpretation of the chief terms used in foreign trade contracts as defined and
published by the International Chamber of Commerce. The rules in the
Incoterms aim at defining the liability of parties as clearly and precisely as
possible.
DELIVERY TERMS
The following terms are taken from “ Incoterms 1990”:
CFR (Cost and freight)
The seller must pay the costs and freight necessary to bring the goods to the
named port of destination, but the risk of loss of or damage to the goods, as
well as any additional costs due to events occurring after the time the goods
have been delivered on board the vessel, is transferred from the seller to the
buyer when the goods pass the ship’s rail in the port of shipment.
CIF (Cost, insurance and freight)
The seller has the same obligations as under CFR but with the addition that he
has to procure marine insurance against the buyer’s risk of loss of or damage
to the goods during the carriage. The seller contracts for insurance and pays
the insurance premium.
CIP (Carriage and insurance paid to)
This term is the same as “Carriage paid to” (CPT) but with the addition that
the seller has to procure cargo insurance against the buyer’s risk of loss of or
damage to the goods during the carriage. The seller contracts for insurance
and pays the insurance premium.
CPT (Carriage paid to)
The seller pays the freight for the carriage of the goods to the named
destination. The risk of loss of or damage to the goods, as well as any
additional costs due to events occurring after the time the goods have been
delivered to the carrier, is transferred from the seller to the buyer when the
goods have been delivered into the custody of the carrier.
DDP (Delivered duty paid)
The seller fulfils his obligation to deliver when the goods have been made
available at the named place in the country of importation. The seller has to
bear the risks and costs, including duties, taxes and other charges of
delivering the goods thereto, cleared for importation.
DAF (Delivered at frontier)
The seller fulfils his obligation to deliver when the goods have been made
available, cleared for export, at the named point and place at the frontier but
before the Customs border of the adjoining country.
The term is primarily intended to be used when goods are to be carried by rail
or road but it may be used irrespective of the mode of transport.
DDU (Delivered duty unpaid)
The seller fulfils his obligation to deliver when the goods have been made
available at the named place in the country of importation. The seller has to
bear the costs and risks involved in bringing the goods thereto (excluding
duties, taxes and other official charges payable upon importation) as well as
the costs and risks of carrying out Customs formalities. The buyer has to pay
any additional costs and bear any risks caused by his failure to clear the goods
for import in time.
DEQ (Delivered ex-quay [duty paid])
The seller fulfils his obligation to deliver when he has made the goods
available to the buyer on the quay (wharf) at the named port of destination,
cleared for importation. The seller has to bear all risks and costs including
duties, taxes and other charges of delivering the goods thereto.
DES (Delivered ex-ship)
The seller fulfils his obligation to deliver when the goods have been made
available to the buyer on board the ship un-cleared for import at the named
port of destination. The seller has to bear all the costs and risks involved in
bringing the goods to the named port of destination.
EXW (Ex-works)
The seller fulfils his obligation to deliver when he has made the goods
available at his premises (i.e. works, factory, warehouse, etc.). In particular he
is not responsible for loading the goods in the vehicle provided by the buyer
or for clearing the goods for export, unless otherwise agreed. The buyer bears
all costs and risks involved in taking the goods from the seller’s premises to
the desired destination. The term thus represents the minimum obligation for
the seller.
FOB (Free on board)
The seller fulfils his obligation to deliver when the goods have passed over
the ship’s rail at the named port of shipment. The buyer has to bear all costs
and risks of loss of or damage to the goods from that point.
FAS (Free alongside ship)
The seller’s obligations are fulfilled when the goods have been placed
alongside the vessel on the quay or in lighters at the named port of shipment.
The buyer has to bear all costs and risks of loss of or damage to the goods at
that moment. Unlike F.O.B., the term requires the buyer to clear the goods for
export.
FCA (Free carrier [named place])
The seller fulfils his obligation to deliver when he has handed over the goods,
cleared for export, into the charge of the carrier named by the buyer at the
named place or point. The primary responsibility of the seller is to deliver the
goods to the carrier named by the buyer. This delivery term can be used for
any mode of transport
XXX (Other terms not listed above)
INTRASTAT returns - Statistical value.
The principle that applies in the case of Arrivals, is that any transport /
insurance costs etc., attributable to that part of the journey of the goods, which
takes place on the statistical territory of the State, must be excluded for
statistical value purposes.
In the case of Dispatches, it is any transport/ insurance costs etc., attributable
to that part of the journey of the goods which takes place on the statistical
territory of the State, which must be included for statistical value purposes.
APPENDIX 16
TRIANGULATION:
IMPLICATIONS
THE
VIES
AND
INTRASTAT
Introduction
1.
Council Directive 92/111/EEC of 14 December 1992 introduced simplification
measures with regard to VAT and triangulation cases. This Directive was
given effect to in Irish law by the European Communities (Value-Added Tax)
Regulations 1992 (S.I. No. 413 of 1992), which were made on 22 December
1992.
2.
For Statement of Practice - SP - VAT/8/84 - Triangulation, contact your local
VAT Office.
3.
This note addresses the VIES and INTRASTAT implications of the simplified
triangulation arrangements.
Triangulation and VIES
4.
An example of triangulation would be where a trader established in Member
State A sells goods to a trader established in Member State B who in turn sells
the goods to a trader established in Member State C; the goods are, however,
sent direct from member State A to Member State C.
MEMBER STATE 1
Company A
Invoice
Goods delivered
MEMBER STATE 2
MEMBER STATE 3
Invoice
Company B
5.
Company C
In the situation where the Irish Trader is in Member State A, e.g. where a
company in Ireland sells goods to a trader in Member State B but sends them
directly to member State C at B’s request, there is no complication. The Irish
company invoices the company in B in the normal way quoting its own and
B’s VAT numbers and the transaction is included in the Irish company’s VIES
statement in the usual way i.e. no “T” flag is used.
6.
In the context where the Irish Trader is in Member State B e.g. where an Irish
company buys goods in member State A and in turn sells them to Member
State C (with the goods being sent direct from A to C at the Irish company’s
request) the simplification arrangements are also covered in the Irish
legislation.
For the simplification to apply, the Irish company must make a subsequent
supply of the goods to a person registered for VAT in the Member State where
the goods actually arrive and issue an invoice for that supply showing, apart
from the usual details (description of goods etc.), the following: -
His own VAT number and the VAT number of the person in receipt of
the goods,
-
An explicit reference to EU triangulation simplification, and
-
An indication that the person in receipt of the goods is liable to account
for the VAT due on the supply;
The Irish company must then include the supply on its VIES Statement giving
the VAT No. of the customer and the value of the supply as if it were an intraCommunity supply and indicate, by an appropriate flag (“T”) on the VIES
return, that this is a triangulation case. For the practical application of this, see
paragraph 10 below.
7.
Where the Irish trader is in Member State C in the above triangulation
example, the VAT registered customer in Ireland (in receipt of the supply from
Member State B) will be regarded as having made the supply to himself:
subject to normal deductibility rules, he will be able to take a simultaneous
VAT deduction. Traders will be able to recognise these transactions because,
under the agreed simplification arrangements, the invoice issued by the foreign
based trader must show his own and his customer’s VAT number and must
contain a specific reference to “triangulation simplification”. The Irish trader
has no VIES obligation in this instance.
8.
The simplification arrangements described above only apply to triangulation
situations where the three parties involved are all registered for VAT in the
EU. It does not apply, for example, where an Irish company is shipping goods
to another Member State at the request of a customer established outside the
EU (and not registered for VAT anywhere in the EU) who is selling on the
goods to the person to whom the Irish company is shipping the goods. In the
absence of an EU VAT registration number, Irish VAT has to be charged,
since the goods are not being exported from the Community.
In these cases the VIES angle would be straightforward: if Irish VAT is
charged, the transaction does not appear on the VIES Statement.
If the customer established outside the EU is registered for VAT in the EU, the
supply is zero-rated and the Irish traders VIES Statement must include that
supply against the non-EU company’s EU VAT No.
9.
In cases where e.g. non-EU companies invoice Irish companies for goods but
the goods are delivered to the Irish company by the non-EU company’s Irish
subsidiary, branch etc. such transactions are internal supplies. Irish VAT must
be charged on these transactions. There is no VIES or INTRASTAT
obligations in respect of such internal supplies.
10.
Completing the VIES Statement in respect of triangulation
trade.
In the context of the scenario set out in paragraph 6, an Irish trader will have to
aggregate the total value of his triangulation trade per customer VAT No. and
list this in the VIES Statement, inserting the “T” flag in column 12 of the
VIES Statement form.
If the Irish trader has other non-triangulation trade i.e. Intra-Community
supplies with any of these customers in the same period he will have to
complete a second line in respect of that customer in the normal way i.e.
giving the aggregate value of that trade.
11.
The simplification arrangements mean that there can now be two lines of
information for any single customer VAT No. listed on a VIES Statement.
Before simplification there could only be one line per VAT Number.
If a trader wishes to make a Correction Statement Involving Triangulation,
he should contact VIMA Help-line, Phone No. (042) 9353300 or LoCall No.
1890251010 for details.
Triangulation and INTRASTAT
12.
The position here is quite simple. INTRASTAT will follow the movement of
the goods, so, whether the movement is a straightforward supply or a
triangulation case, a VAT registered person dispatching such goods from
Ireland will; include this in his INTRASTAT returns i.e. in the Intra-EU Trade
(INTRASTAT) section of the VAT 3 return, and the INTRASTAT monthly
return. As regards the latter he will indicate as the Country of Destination the
country to which he has physically sent the goods. Similarly a VAT registered
person in Ireland receiving such goods should record the arrival of the goods
in box 10 of the INTRASTAT return as from the country of consignment i.e.
the country from which the goods were physically sent.
APPENDIX 17
Application form for supplies from VIMA Office, Dundalk.
Please supply the following:
Description of Item Required
Please
Tick
Quantity
1.
INTRASTAT Return Form
...................
2.
INTRASTAT Continuation Sheet
...................
3.
VIES Statement
...................
4.
VIES Statement Continuation.
...................
5.
VIES Statement Correction
...................
6.
VIES & INTRASTAT Traders Manual
...................
7.
Notification Sheet for VIES & INTRASTAT
...................
8.
Combined Nomenclature (Commodity Codes)
...................
9.
Other, Please specify ...................................
...................
.....................................................................
PLEASE SEND TO:
Trader’s Name....................................
Address...............................................
.............................................................
.............................................................
[Photocopy for use if required]
Appendix 18
USEFUL ADDRESSES, TELEPHONE AND FAX NUMBERS
TELEPHONE NO. FAX NO.
VIMA OFFICE
9353388
P.O. BOX 43,
DUNDALK
CO LOUTH
(042) 9353300
(042)
LoCall 1890 251010
RE: TARIFF CLASSIFICATION
OFFICE OF THE REVENUE COMMISSIONERS (067) 33533
TARIFF CLASSIFICATION SECTION
OR
GOVERNMENT BUILDINGS
(01) 6774211
ST. CONLAN’S ROAD
NENAGH
CO TIPPERARY
OFFICE OF THE REVENUE COMMISSIONERS (01) 6792777
DUBLIN CASTLE
DUBLIN 2
(067) 32385/6
INDEX
Diskette declarations, App.5
Distance Sales, 9.3, 9.4
A
E
Addresses, Fax & Phone NumbersApp.18
Agents-VIES 3.10, 11
-INTRASTAT 11
Annual Statement, VIES, 3.5
Exceptions to INTRASTAT, 8.2
Exchange Rate, 4.4 (column 11)
Exporter, VAT regd., Requirements,
3.2
E.D.I., 8.9
F
C
Classification of goods, 9.6, App.13
Q26.
Codes-Commodity Codes, 9.6, App.9
-Country (EU) Alpha, 2.5
-Country Alpha, App.10
-Transaction, INTRASTAT, App.11
Combined Nomenclature (CN8)
Package, 8.11
Community Goods, definition, 8.1
Computer & Plain Paper declarations
App.6
Computer Diskette & Tape Declarations ,
App.5
Consignment, Country of 9.6
Continuation Sheets-VIES 4.5, App.3
-INTRASTAT, 9.7, App.8
Contract Work-VIES, 3.3, 4.4, App.12 Q3,
-INTRASTAT, value, 9.4, App.13
Q19.
Control Visits, 12.5
Corrections-VIES , 4.9-4.12, App.4, App.12
Q17.
-INTRASTAT, 9.8
Credit Notes,
VIES, 4.7, App.12
Q15.
Country of Consignment, Destination
and Origin 9.6
D
Delivery Terms, 9.6, App.15
Destination, Country of, 9.6
Discounts, VIES, App.12 Q17.
Fax, Phone Numbers & Addresses,
App.18
Flag, VIES, 4.4 (column 12)
Formats-VIES, 3.12, 3.13, App. 5 & 6
-INTRASTAT, .9, 8.10, App.5 & 6
-EU VAT number, 5.8
Free Zone, 8.2(d), App.13 Q5&6, App.12,
Q10.
G
Goods-Branch to Branch transfer 3.3,
App.12 Q4.
-Classification App.13 Q26, App.9
-Community Goods 8.1
-Non-community Goods- INTRASTAT, 7.3, 8.3
-VIES, APP.12 Q9.
-Direct Transit, 8.2(c), App.13
Q4.
-Excisable, VIES, App12 Q11.
-for repair, VIES, App12 Q8
-for repair and return, INTRASTAT,
App.13 Q20.
-Intra-Community supply of, 3.3
-I.P. Goods, 8.2(a),
-On Hire, App.12 Q5
- Leasing App. 11, notes e & f
-Replaced, under warranty-VIES, App.12 Q12,
-INTRASTAT, App.13 Q22.
-Returned-VIES, 3.3, App.12 Q15.
-INTRASTAT, 9.9, App.13
Q21.
Goods (contd.)-
-Sale or return, VIES, App. 12
Q14.
-Temporary movement-VIES, App.12 Q6,
-INTRASTAT, 8.2(h)
-Warehouse to warehouse, App.13 Q8.
Group Registered Traders (Remitters)-VIES, 3.10
-INTRASTAT, 8.8
-conditions, 3.10
-VIMA notification 11.4
Guide to Return of VIES and INTRASTAT
on computer diskette & computer tapeApp.5
H
Hire, goods on,
-VIES, App.12 Q5
-INTRASTAT, 8.2(h)
I
INTRASTAT-General, CHS.1,7,8, 9, 10, 11 &
App 13 Q1
-Action list for Traders, Ch.10
-Agents for, 8.8, 11
-Continuation sheet, 9.7, App.8
-Commodity code, 9.6, App.9
-Completion of returns, Ch.9
-Corrections, 9.8
-Contract work, 9.4, App.13 Q19
-Corrections, 9.8
-Country of destination, 9.6
-Country of consignment, 9.6
-Country of origin, 9.6
-Data Entry Package, 8.11
-Data on VAT 3, Ch 9
-Delivery terms, 9.6, App15
-Distance Sales, 9.3,9.4
-Exceptions, 8.2
-Form, App.7
-Formats, 8.9, 8.10, App.5 & 6
-Forms, issued to, 8.5
-Frequency of submission, 8.7,
App.13, Q14 & 15
-Goods for repair & return, App.13 Q20
-Goods covered, Ch.8
-Invoice value, 9.6
-INTRASTAT returns, Ch.8, 9.4
-INTRASTAT return types, 8.1
-Item number, 9.6
-LAW, 7.4
-Mode of transport, 9.6
-Nature of transaction, 9.6
-Net mass, 9.6
-Notes on completion, App.7
-Origin of INTRASTAT, 7.3
-Penalties, 12.3
-Processing/ Contract work, 9.4,
App.13, Q19.
-Price reduction, App.13 Q24.
-Responsibility for return, 11.1,
App.13, Q12. & 13.
-Reference Period, App. 13 Q10.
-Replacement Goods, App.13 Q22.
-Return Forms, App.7 & 8
-Returned goods, 9.9, App.13 Q21,
-Scope, 9.4, App.13 Q2 & 9.
-Statistical value, 9.6
-Supplementary units, 9.6, App.13
Q30.
-Threshold, 8.3, 9.4
-Time limit, 8.6
-Trader’s obligation & reference
dates ,1.6, 8.3.
-Triangulation, App. 16
Intra-community trade-supplies include, 3.3
Inward Processing (I.P.),
8.2(a)
Item number-VIES, 4.4
-INTRASTAT, 9.6
L
LAW-VIES, 3.1
-INTRASTAT, 7.3
Leasing-Operational, App. 11 Note(e)
-Financial, App 11 Note (f)
M
Member States, list of, 2.5
Mode of transport, 9.6
N
Nature of transaction, 9.6 , App.11
Net mass, 9.6, App.13 Q27.
N (contd.)
Notes on completion-
-VIES Stat., Ch. 4, App.2
-INTRASTAT return, Ch. 9.6,
App.7
Notification Sheet, 10.2, App.14
O
Origin, Country of, 9.6, App.13 Q28.
Offices, list of VAT, VIMA etc., App. 18
P
Pallets, returned, - VIES, App.12 Q18
Penalties-VIES, 12.4
-INTRASTAT, 12.3
Plain paper & computer paper VIES
&
INTRASTAT declaration, App.6
Phone & Fax nos. and addresses, App.18
Prefixes to EU VAT numbers, 2.5
Price adjustments, -VIES, APP.12
Q16.
Price Discounts, - VIES, App.12 Q17.
Processing work - App. 11 Note (c),
-VIES, 4.4, App.12 Q3
-INTRASTAT, 9.4, App.13 Q19.
R
Repair, goods for- App. 11 Note (d),
- INTRASTAT, App.13 Q 20
- VIES, App.12 Q8.
Returned goods-VIES, 3.3
-INTRASTAT, 9.9, App.13 Q21.
Replacement goods-VIES, App.12 Q12.
Returned pallets- VIES, App.12 Q18.
S
Sales, Distance, 9.3, 9.4
Sanctions, 12.3, 12.4
Services-VIES, App.12 Q7.
-INTRASTAT, 8.3, App.13 Q7
Statistical value, 9.6
Supplementary units, 9.6, App.13, Q30.
Supply of forms etc. App.17
-covered by INTRASTAT, 8.3,
9.4
-Temporary 8.2(h)
-Third Country(Non- EU) 7.3
Trader-responsibility for Declaration-VIES, 11.1
-INTRASTAT, 8.5, 11.1
-safeguard for supplier, 5.2-5.5.
-Action List-VIES, CH.6
-INTRASTAT, CH.10
Transaction, nature of 9.6
Transport, Mode of, 9.6
Triangulation, App.16, App.12 Q13
V
Validity of VAT numbers, 2.4, 5.4 5.8
Value-for processing-VIES, 3.3, 4.4
-INTRASTAT, App.13 Q19
-for repair & return goods-INTRASTAT, App.13 Q20.
-General rule of,(VIES), APP.12
Q21
-Invoice & Statistical, 9.6
-INTRASTAT, 9.6
-of services, (VIES), App.12 Q7
-of supplies of goods, 4.4(col. 11)
-Price reduction, INTRASTAT,
App.13, Q24.
-VIES, 3.3, 3.6, 4.4
VAT-Group registration, 3.10 8.8
-when chargeable, 3.4, 8.3, App.12
Q23.
VAT numbers-Confirmation form, App 4A
-EU “VAT” translation, 5.4
-EU formats, 5.8
-Prefixes, 2.5
-validity check, 2.4, 5.4-5.8,
V (contd.)T
Trade-covered by VIES, 2.7
VAT 3 -INTRASTAT requirments, 1.6,
8.1
-Copy of, App. 1
-INTRASTAT data on, Ch. 9
VIES-General, Chs.2-4
-Introduction, Ch.1, App.12 Q1.
-Action list for traders, Ch.6
-Agents for, 3.10, 11
-Annual, conditions, 3.5, App.12
Q20
-Branch to branch transfers, 3.3,
App.12, Q4.
-Conditions of Zero-rating, 5.1
-Contract work, 3.3, 4.4, App.12
Q3.
-Corrections, 4. 9- 4.12, App .4,
App.12, Q 17.
-Date supply to be included, 3.4
-Declarant’s VAT number, 4.3,
App.12, Q22.
-Excisable goods, App.12 Q11
-FLAG (Column 12), 4.4
-Forms issued to, 3.8
-Frequency of submission, 3.5
-General rule on value, App.12
Q21
-Goods not in free circulation, App.12
Q9
-Goods on Hire, App.12 Q5,
-Item number 4.4
-LAW 3.1
-Notes on completion App.2
-Official form, App.2
-Penalties, 12.4
-Person responsible for Statement,
Par.11.1
-Price adjustment, App.12 Q16.
-Reference period, App.12 Q23.
-Returned goods, 3.3
-Repair, goods for, App.12 Q8.
- Requirements, 1.6, 2.6, 3.2.
-Sale or return goods, App.12 Q14.
-Scope, 3.2, 3.3
-Services, App.12 Q7
-Statement forms, App.2-4.
-Statement formats, 3.12, 3.13,
App.5 & 6
-Supplies to Free Zones, App.12
Q10.
-Supplier safeguard, 5.2- 5.5
-Temporary movement of goods,
App.12 Q6
-Time limit for submission, 3.11
-Trade covered, 2.7
-Triangulation, App.12 Q13, App.16
-Value to be included, 3.6
-VIES Statement completion, Ch.4
-VIES STATEMENT form, App.2
-VIES STATEMENT contd., 4.5,
App.3
-VIES STATEMENT CORRECTIONCh. 4.9-4.12, App.4
W
Weight-Net mass, 9.6
-Weight differential, INTRASTAT,
App.13, Q23
-Total weight given,
INTRASTAT, App.13 Q27
Z
Zero-rating of Intra-Community supplies-Conditions, 2.2, 5.1
Zeros, leading zeros, App.13 Q31