VAT Information Exchange System

Changes to the VAT Information Exchange System (VIES) apply from 1st January, 2010.

Any business (or a non-taxable legal person identified for VAT) supplying taxable services to a business in another EU Member State will be required to submit a VIES statement of that transaction to Revenue.

If you are involved in Supply of Services to other Member States and you expect to have a liability for VIES returns from 1st January, 2010, you will need to register with VIMA as soon as possible.

For further information please see www.revenue.ie.