VIES, Intrastat and Mutual Assistance (VIMA)

Traders involved in intra-Community supplies or acquisitions have responsibilities in VIES and Intrastat regimes. These traders must provide information to the VIMA section about their trade with other European Union (EU) countries.

Mutual Assistance (verification of Value-Added Tax (VAT) numbers)

Irish traders can verify the VAT registration numbers quoted by their customers in other Member States by logging on to the Europa website - VIES.

VAT Information Exchange System (VIES)

If you are an Irish VAT registered trader who zero-rates either goods or services or both to a VAT registered trader in another Member State, you must submit a VIES statement regardless of the value.

To register for VIES, please complete the VIES registration form.

For information on the process of filing large returns, see VIES large filer guide.

Intrastat

All VAT registered traders must complete boxes E1 and E2 on their VAT 3 returns. If your imports from other Member States exceed €500,000 annually or exports to other Member States exceeds €635,000 annually you must complete the detailed monthly Intrastat return.

For further information about VIES and Intrastat, see the VIES and INTRASTAT Traders' Manual.