VIES Return Vs VAT Return

Paddyo

Hi All

Hopefully someone can help.

Its a simple question, but maybe not a simple answer.

Should the Value on a VIES return match the Intra EU value on a VAT Return?

ALSO - It says Goods and Services for VIES - is carriage deemed a service?

Thank you
Paddyo

ari101

Paddyo wrote: »

Hi All

Hopefully someone can help.

Its a simple question, but maybe not a simple answer.

Should the Value on a VIES return match the Intra EU value on a VAT Return?

ALSO - It says Goods and Services for VIES - is carriage deemed a service?

Thank you
Paddyo

Theoretically, I believe the E1 and ES1 combined should match VIES total, and would check before submitting, but I've never seen queries if there were differences.

If the carriage is incidental to goods sold and on the same invoice, I have always recorded the total as a single item under goods.
If the carriage is logistics for third party items, I would record as a service.

Hope that helps.

rostalof

ari101 wrote: »

Theoretically, I believe the E1 and ES1 combined should match VIES total, and would check before submitting, but I've never seen queries if there were differences.

If the carriage is incidental to goods sold and on the same invoice, I have always recorded the total as a single item under goods.
If the carriage is logistics for third party items, I would record as a service.

Hope that helps.

Did you or your company personally provide the carriage for the goods? If not, the value of the goods only, goes at E1. Entries at ES1 relate to services only, e.g. if you provided a consultant report or translation service.

thorpi

EDIT:
And, typically, I find no answer for an hour, but after i post the question, I find it:
revenue.ie/en/tax-professionals/tdm/value-added-tax/Part04-place-of-taxable-transactions-place-of-supply/distance-sales/goods-distance-sales.pdf

Where a supplier who is registered for VAT in the State makes distance sales to other
Member States but does not exceed the registration threshold in that Member State,
they must account for Irish VAT on the supply of goods. The VAT on the distance
sales should be input in Box T1 and not in Box E1.


ORIGINAL QUESTION:

Regarding E1 and Distance Sales (website sales to private individuals in EU), if you are low volume, below the detailed INTRASTAT threshold and also below the EU receiving country threshold.
Those sales do not go on E1?

Because, from this description it seems pretty clear that you should

revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/how-do-you-complete-a-vat3-return.aspx
E1 – Intra-EU supplies of goods
This is the total value of goods sent to customers in other EU countries.

But, on here:

revenue.ie/en/vat/goods-and-services-to-and-from-abroad/distance-sales/index.aspx#:~:text=Distance%20sales%20occur%20when%20goods,It%20includes%3A&text=phone%20or%20tele%2Dsales,goods%20ordered%20over%20the%20internet.

If your distance sales exceed the appropriate threshold in an EU Member State, you must:

1. register for VAT in that Member State
2. account for VAT at the appropriate rates in that Member State
3. include the value of the goods in the E1 box on your Irish VAT 3 return.

And also on the manual, page 78
revenue.ie/en/customs-traders-and-agents/documents/vies/vies-intrastat-traders-manual.pdf

A distance seller, registered for VAT in Ireland but not registered for VAT in the
partner Member State involved in the distance sales transaction, must declare his/
her Dispatches (incl. those to private individuals) to that partner Member State on his/
her detailed monthly INTRASTAT declaration as per (a) above but should not include
those Dispatches to private individuals in box E1 of his/ her Irish VAT 3 declaration.


Can someone confirm please?

Paddyo

Thank you all for you replies