Revenue eBrief No. 238/24
10 September 2024
VIES Trader Manual
This Manual gives a broad overview of the VAT Information Exchange System (VIES). It was previously published as part of the VIES and Intrastat Traders Manual (Version 12).
It focuses on those issues which are likely to be of interest to most intra-Community suppliers and to those required to furnish a VIES Statement for the first time.
It includes a comprehensive guide to filing and making corrections to VIES Returns on ROS.