Within the European Union

The completion of the Single European Market in January 1993 meant that exporters* supplying customers within the EU no longer had to provide custom documentation on moving goods from their own country to another Member State. (The SAD is still required for trade with the non-fiscal areas of the EU and for goods, transiting through the EU, destined for non-EU markets.).

Two new requirements were introduced: VIES and Intrastat (see Chapter 14, VAT, Paras. 14:6.1, 14:6.3 and 14:6.5) VIES (Vat Information Exchange System) places an onus on the exporter to make a quarterly return to the Revenue Commissioners. Its purpose is to ensure that VAT liabilities are recorded and discharged in the appropriate country. The Intrastat system is required to compile statistics of intra-EU trade. Exporters, whose total exports to EU Member States exceed 634,869 annually, are required to provide a detailed monthly statement to the VIMA (VIES, Intrastat, Mutual Assistance) office at Dundalk, Co. Louth.

*Exporters – The term is used loosely here in describing intra-EU trade as exporting, importing/exporting. The European Commission uses the terms supplies and acquisitions – given that we are all within the Single European Market. However, it will probably remain common parlance within Europe to talk about exporting from, e.g. Ireland to France for some time yet.