Finance Act, 1993

Supplies to, and intra-Community acquisitions and imports by, certain taxable persons.

90.—The Principal Act is hereby amended by the insertion of the following section after section 13:

“13A. (1) For the purposes of this section and paragraph (via) of the Second Schedule—

‘authorised person’ means a qualifying person who has been authorised in accordance with subsection (3);

‘qualifying person’ means a taxable person whose turnover from his supplies of goods made in accordance with subparagraph (a) (I) or (b) of paragraph (i) of the Second Schedule amounts to, or is likely to amount to, 75 per cent. of his total annual turnover from his supplies of goods and services:

Provided that the turnover from a supply of goods to a taxable person which are subsequently leased back from that person is excluded from the total annual turnover for the purposes of establishing whether the person is a qualifying person;

‘qualifying goods’ means all taxable goods excluding motor vehicles within the meaning of section 12 (3) (b) and petrol;

‘qualifying services’ means all taxable services excluding the provision of food or drink, accommodation, other personal services, entertainment services or the hire of motor vehicles within the meaning of section 12 (3) (b).

(2) A person who wishes to become an authorised person shall—

(a) complete such application form as may be provided by the Revenue Commissioners for that purpose,

(b) certify the particulars shown on such form to be correct, and

(c) submit to the Revenue Commissioners the completed and certified application form, together with such further information in support of the application as may be requested by them.

(3) (a) Where a person has furnished the particulars required under subsection (2), the Revenue Commissioners shall, where they are satisfied that he is a qualifying person, issue to that person in writing an authorisation certifying him to be an authorised person.

(b) An authorisation issued in accordance with paragraph (a) shall be valid for such period as may be determined by the Revenue Commissioners.

(c) Where a person who has been authorised in accordance with paragraph (a) ceases to be a qualifying person, he shall, by notice in writing, advise the Revenue Commissioners accordingly not later than the end of the taxable period during which he ceased to be a qualifying person.

(d) The Revenue Commissioners shall, by notice in writing, cancel an authorisation issued to a person in accordance with paragraph (a) where they are satisfied that he is no longer a qualifying person and such cancellation shall have effect from the date specified in the notice.

(4) An authorised person shall furnish a copy of the authorisation referred to in subsection (3) to each taxable person in the State who supplies taxable goods or taxable services to him.

(5) A taxable person who supplies goods or services in circumstances where the provisions of paragraph (via) of the Second Schedule apply, shall, in addition to the details to be included on each invoice, credit note or other document required to be issued in accordance with section 17, include on such invoice, credit note or other document a reference to the number of the authorisation issued to the authorised person in accordance with subsection (3).

(6) In relation to each consignment of goods to be imported by an authorised person at the rate specified in section 11 (1) (b) by virtue of paragraph (via) of the Second Schedule the following conditions shall be complied with:

(a) a copy of the authorisation referred to at subsection (3) shall be produced with the relevant customs entry; and

(b) the relevant customs entry shall incorporate—

(i) a declaration by the authorised person, or by his representative duly authorised in writing for that purpose, that he is an authorised person in accordance with this section for the purposes of paragraph (via) of the Second Schedule, and

(ii) a claim for importation at the rate specified in section 11 (1) (b).

(7) For the purposes of subsections (1) (a) (ii) and (6) (a) of section 4, the tax charged at the rate specified in section 11 (1) (b) by virtue of paragraph (via) of the Second Schedule shall be deemed to be tax which is deductible under section 12.

(8) Where an authorised person is in receipt of a service in respect of which, had the provisions of paragraph (via) of the Second Schedule not applied, tax would have been chargeable at a rate other than the rate specified in section 11 (1) (b) and all or part of such tax would not have been deductible by him under section 12, then the authorised person shall, in relation to such service, be liable to pay tax as if he himself had supplied the service for consideration in the course or furtherance of his business to a person who is not an authorised person.

(9) For the purposes of this section, and subject to the direction and control of the Revenue Commissioners, any power, function or duty conferred or imposed on them may be exercised or performed on their behalf by an officer of the Revenue Commissioners.”.