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Reminder: VIES Returns also apply to Services
by Orla Linehan

Irish businesses who supply goods to VAT registered customers in other EU Member States without charging Irish VAT are required to submit a VIES return each month/quarter. Many businesses are not aware that from 1 January 2010 this obligation was extended to the supply of services.

VIES returns can be submitted either monthly or quarterly and must include details of all VAT registered customers in other Member States to whom you have supplied goods or services without charging Irish VAT.

If you are involved in Supply of Goods or Services to other Member States please register with VIMA as soon as possible. The relevant VIES registration form can be found on http://www.revenue.ie/en/customs/businesses/vies-update-feb09.html.

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