Dáil Éireann Debate, Tuesday - 29 May 2018
195. Deputy Joan Burton asked the Minister for Finance the amount of VAT received by the Revenue Commissioners in respect of electronic services provided to unregistered customers resident in all other European Union states in each of the months January to April 2018; the amount remitted to those states; the balance retained by Ireland; and if he will make a statement on the matter. [23482/18]
Amharc ar fhreagraOn 1 January 2015 new EU VAT rules came into effect changing the place where VAT is chargeable in respect of all supplies of telecommunications, broadcasting and electronic (TBE) services to consumers. VAT on these services is now chargeable where the consumer is located instead of where the supplier is located.
As a result of the change, EU and non-EU businesses are required to register and account for VAT in every Member State in which they supply TBE services to consumers or, alternatively, to avail of the optional special scheme known as the Mini One Stop Shop (MOSS) where they do not have a fixed establishment in an EU Member State.
MOSS is a simplification scheme that allows a business engaged in TBE supplies to register in a single Member State, to file a single quarterly return and pay its VAT liability for all Member States through a web portal in the Member State of registration. This enables suppliers to avoid having to register and account for VAT in all the Member States to which they make TBE supplies.
Transitional rules for the period 2015-2018 provide that the Member State of registration may retain a percentage of the VAT collected for other Member States, with the retention percentage being 30% in 2015 and 2016 and 15% for 2017 and 2018. Therefore the final retention fee payment in respect to VAT retained by Ireland from VAT revenues collected in respect of supplies to other Member States through the MOSS system for 2018 will be received in Quarter 1 2019.
I am informed by Revenue that VAT MOSS returns and payments are received on a quarterly basis, in the month following the period where the liability arises. Payments are subsequently submitted to and received from Member States by the 10th of the following month. The table below provides an overview of the VAT collected, amount retained and the VAT remitted to each Member State from the period 1 January 2018 to 31 March 2018. Information for April 2018 will be included in the second quarterly return for 2018, which is due in August 2018.
Small variations may be observed between the actual sums collected, retained and remitted due to rounding. It should also be noted that these values are provisional and may be subject to future revision.
Payments from Ireland to Other Member States (Quarter 1 2018) ( € million)
|
Country |
Non-Union |
Union |
Grand Total |
Amount Retained by Ireland |
|
AUSTRIA |
€0.29 |
€6.26 |
€6.55 |
€1.10 |
|
BELGIUM |
€0.31 |
€8.01 |
€8.32 |
€1.41 |
|
BULGARIA |
€0.04 |
€0.54 |
€0.59 |
€0.10 |
|
CYPRUS |
€0.03 |
€0.32 |
€0.35 |
€0.06 |
|
CZECH REPUBLIC |
€0.14 |
€2.38 |
€2.53 |
€0.43 |
|
GERMANY |
€3.71 |
€56.35 |
€60.06 |
€10.34 |
|
DENMARK |
€0.35 |
€12.09 |
€12.44 |
€2.13 |
|
ESTONIA |
€0.02 |
€0.39 |
€0.42 |
€0.07 |
|
GREECE |
€0.08 |
€2.13 |
€2.21 |
€0.38 |
|
SPAIN |
€0.72 |
€14.22 |
€14.94 |
€2.51 |
|
FINLAND |
€0.21 |
€3.95 |
€4.16 |
€0.70 |
|
FRANCE |
€1.50 |
€45.89 |
€47.39 |
€8.10 |
|
UNITED KINGDOM |
€5.48 |
€101.24 |
€106.71 |
€17.87 |
|
CROATIA |
€0.04 |
€0.56 |
€0.60 |
€0.10 |
|
HUNGARY |
€0.18 |
€1.85 |
€2.02 |
€0.33 |
|
ITALY |
€0.61 |
€19.33 |
€19.95 |
€3.41 |
|
LITHUANIA |
€0.02 |
€0.40 |
€0.41 |
€0.07 |
|
LUXEMBOURG |
€0.03 |
€0.81 |
€0.84 |
€0.14 |
|
LATVIA |
€0.03 |
€0.38 |
€0.41 |
€0.07 |
|
MALTA |
€0.02 |
€0.24 |
€0.25 |
€0.04 |
|
NETHERLANDS |
€0.62 |
€14.25 |
€14.87 |
€2.51 |
|
POLAND |
€0.23 |
€4.14 |
€4.37 |
€0.73 |
|
PORTUGAL |
€0.10 |
€2.18 |
€2.29 |
€0.39 |
|
ROMANIA |
€0.11 |
€1.39 |
€1.50 |
€0.24 |
|
SWEDEN |
€0.49 |
€16.12 |
€16.61 |
€2.85 |
|
SLOVENIA |
€0.03 |
€0.35 |
€0.38 |
€0.06 |
|
SLOVAKIA |
€0.07 |
€0.79 |
€0.86 |
€0.14 |
|
Grand Total |
€15.47 |
€316.55 |
€332.02 |
€56.27 |
