New Regulations ( S.I. 520 of 2009) (PDF,265 KB) amending the VAT Act 1972 give effect to significant new EU legislation on VAT.

These changes will come into operation on 1 January 2010.

The Regulations cover changes to

• the Intra-Community VAT Rules on Place of Supply for Services ,
• a new system for intra-Community refunds of VAT,
• the requirement for recapitulative (VIES) statements for intra-Community supplies of services and the requirement for monthly VIES statements for goods ( PDF, 84KB.