VIES returns for solicitors
A VIES (VAT information exchange system) is a return outlining details of supplies of goods and services made by VAT-registered businesses to business customers in other EU Member States.
All Irish VAT- registered businesses providing goods and/or services to customers in other EU Member States must submit VIES returns where the customer is a business customer (such supplies are referred to as ‘business-to-business’ (B2B) supplies).
Example: On 9 February 2024, ABC Solicitors, an Irish-established solicitors’ firm, invoices F Schmitt GmbH, a German company located in Hamburg, for €10,000 in relation to Irish legal services supplied. ABC Solicitors must submit a VIES return outlining the company’s German VAT registration number, and the total value of the services supplied to F Schmitt GmbH during the quarter ending 31 March 2024.
There is no threshold amount for filing returns for service suppliers. Supplies to private customers (‘B2C’ supplies) do not have to be included on the VIES returns.
If a solicitor’s firm has not previously completed VIES returns and is supplying B2B services to an EU client, it must register immediately. All firms that are required to submit VIES returns in respect of services must do so electronically and within specified time limits to avoid the imposition of penalties. Returns will include details of the value of services provided during the relevant period and the customer’s EU VAT registration number. VIES returns must be made quarterly, with the option to elect to file monthly.
Further information can be obtained by reference to Revenue Commissioners guidance and by using the ‘MyEnquiries’ service available in myAccount or ROS. If you are not registered for myAccount or ROS, you can contact vimahelp@revenue.ie; Office of the Revenue Commissioners, Collectors General’s Division, Sarsfield House, Francis Street, Limerick, V94 R972; Phone: 01 7383653.