EU VAT Package
Regulations ( 
S.I. 520 of 2009) (PDF, 265 KB) and S.I. No. 317 of 2010 (PDF, 47KB) ) amending the VAT Act 1972 give effect to significant new EU legislation on VAT.
These changes came into operation on 1 January 2010.
The Regulations cover changes to
- the Intra-Community VAT Rules on Place of Supply for Services ,
- a new system for intra-Community refunds of VAT,
- the requirement for Recapitulative (VIES) statements for intra-Community supplies of services and the requirement for monthly VIES statements for goods ( PDF, 84KB).