Mr. Niall Cody:

I can talk about any of these aspects. The enhanced reporting requirements were what I was talking to the Senator about earlier. This is a reporting of non-taxable benefits in which businesses are supposed to establish that they are properly non-taxable. They are supposed to have records and to keep them. As part of digital reporting and the PAYE modernisation system, we now require these to be reported to us. They are very important and have a purpose in relation to tax.

A VIES return has to do with intra-community supplies. It is part of the EU's VAT system that was introduced in 1993. Intrastat is the statistical return on intra-community supplies that dates back to 1993 and is part of the rules and regulations of the Single Market. These are obligatory.