VIES Return

27 April 2022

In the last few days, Revenue appear to have pressed a global VIES return reminder button as we have received enquiries from a number of clients about these forms which they were never aware of and had never filed before

As regards VIES, there is no threshold.

Each VAT registered trader who zero-rates goods and/or services to a VAT registered trader in another Member State must submit a VIES Statement regardless of value.

A statement is required in respect of each calendar month if the value of supplies exceeds the quarterly threshold of €50,000 for goods. 

If the estimated value of supply of goods is under €50,000 per quarter, the trader can opt to submit quarterly returns.

Suppliers of services only  may opt to file quarterly or monthly statements .

N.B. Where a supplier makes no supplies to other Member States in a particular period, a “Nil” statement must be submitted for that period.

More Details

Copy of the Revenue VIES manual for reference :

Disclaimer :

Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.