Ireland – Intrastat / EC Sales list
Intrastat is a system designed for gathering data and generating statistics on goods movement between member states within the European Union’s internal market (EU).
Individuals registered for VAT in Ireland and engaged in intra-Community transactions are required to submit recapitulative statements. These are referred to as VIES Statements in Ireland and as EC Sales Lists or ESLs in other regions.
Learn more about Intrastat and ESL in Ireland in our comprehensive guide below.
Intrastat in Ireland
The purpose of Intrastat is to gather data and generate statistics about the movement of goods among member states within the European Union’s internal market.
| Type of Intrastat: | Standard Return |
| Arrivals | EUR 500.000 |
| Dispatches | EUR 635.000 |
If certain reporting thresholds are surpassed, taxable persons conducting intracommunity deliveries or acquisitions of goods may be required to complete a thorough Intrastat Declaration in addition to the applicable boxes on the VAT 3 return. Arrivals have a reporting threshold of EUR 500.000 per year, whereas dispatches have a reporting requirement of EUR 635.000 per year.
The Intrastat Declaration is due on the 23rd day of the month, following the reporting month’s end and can be submitted electronically through the ROS system.
Selling in Ireland?
ESL in Ireland
VAT-registered individuals involved in intra-Community transactions are required to submit VIES Statements, also called EC Sales Lists or ESLs in other regions. There is no reporting threshold for VIES Statements, meaning that VAT-registered individuals must provide them regardless of the transaction’s value. As of January 1, 2020, the EC Sales List must also include information about call-off stock arrangements’ recipients. In addition, Schedule 2 of the Irish VAT Act requires taxpayers to follow VIES Statement reporting rules to obtain a zero rate for intra-Community dispatches as of that date.
The VIES Statement must include the VAT numbers of the filer’s customers and the total value of supplies made to each customer during the relevant taxable period. If the supply is for services, the flag “S” in the flag column should be used, and if the goods were subject to triangulation simplification, the flag “T” should be used.
Service providers must file quarterly statements, although they might choose to file monthly. Goods suppliers are required to file the statement on a monthly basis in most cases. Taxable persons may choose to file quarterly if their reportable goods supplies do not exceed the quarterly threshold of EUR 50.000. If their shipments do not surpass specific levels, certain low-value suppliers of commodities may submit on an annual basis.
By the 23rd day of the month, following the end of the applicable period, the VIES Statement must be submitted.
The Irish Revenue Authority Online Service portal can be used to submit the return (ROS).
A penalty of up to EUR 4.000 may be imposed, if the VIES Statement duties are not met.
Last Updated:06/10/2023
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