Hello Millertime,
Very briefly
VIES returns
When an Irish VAT-registered person makes zero-rated supplies of goods to a VAT-registered person in another EU Member State, summary details of those supplies must be returned to Revenue on a quarterly or monthly basis or on request in certain circumstances, on an annual basis. This return, known as the VIES return, is to enable the authorities in each EU Member State to ensure that intra-Community transactions are properly recorded and accounted for.
INTRASTAT returns
Traders engaged in intra-Community trade are also obliged to make a periodic INTRASTAT return, for statistical purposes, where the value of goods acquired by them from other EU Member States exceeds Euro191,000 per annum or the value of goods supplied by them to other EU Member States exceeds Euro 635,000 per annum.
Further information on the VIES and INTRASTAT returns is available from the VIMA Office, Government Offices, Millenium Centre, Dundalk, Co. Louth. – Phone number (042) 9353700 or LoCall 1890 251010, or by email to
[email protected].
If you send me a PM with your e-mail address I can e-mail you back the VAT guide 2008 and the relevant sections that deal with VIES and Intrastat returns. Any other questions you may have in relation to VAT and Intra Community Trade, I would be happy to answer.
