If you are a VAT-registered business doing business within the EU, you have certain obligations under VIES, INTRASTAT and Mutual Assistance rules (VIMA). This is because Ireland, as an EU member state, must store and process specific information which it collects from its traders about their trade with other Member States.
VIES — VAT Information Exchange System
If you supply zero-rated goods or services to a VAT-registered trader in another EU Member State you must submit a VIES statement. Your VIES statement must be filed online via the Revenue Online Service (ROS)by the 23rd day of the month following the end of the reporting period. This means your January monthly statement must be filed by the 23rd of February, your February statement must be filed by the 23rd March and so on.
INTRASTAT
The INTRASTAT system collects statistics on the movement of goods between EU member states. You must complete a detailed INTRASTAT return if your annual imports from EU member states exceed €500,000 or if your annual exports to EU member states exceed €635,000. If you are VAT-registered, you must complete boxes E1 (total goods and related costs to other EU Countries i.e. Dispatches/ Exports) and E2 (total goods and related costs from other EU Countries i.e. Arrivals/ Imports) on your VAT 3 return when each return is due.
Mutual Assistance
This system enables you to verify the VAT numbers that your EU customers give you. See the VIES VAT Number Verification service on the European Commission website.
