Róisín Shortall (Dublin North West, Social Democrats)
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71. To ask the Minister for Finance further to Parliamentary Question No. 89 of 9 March 2017, the details of the VAT collected by the Revenue Commissioners under EU rules governing the place of supply of TBE services, setting out the amount collected on behalf of and remitted to each member country in that month, for each month from January 2015 to February 2017, in tabular form. [14756/17]

Michael Noonan (Limerick City, Fine Gael)
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On 1 January 2015, new EU VAT rules came into effect changing the place of supply in respect of all supplies of telecommunications, broadcasting and electronic (TBE) services to consumers, from the place where the supplier is located to the place where the consumer resides. The VAT Mini One Stop Shop (MOSS), which is an optional scheme, also came into operation on 1 January 2015 allowing business to submit returns and pay the relevant VAT due to EU Member States through the web portal of one Member State, instead of having to register for VAT in multiple Member States.

I am informed by Revenue that the total VAT collected under the TBE rules, 1 January 2015 to the end of February 2017 and paid over to other Member States is shown in the table.

The majority of VAT MOSS returns and payments are received on a quarterly basis, in the month following the quarterly period. VAT MOSS payments are subsequently transferred to Member States by the 10th of the subsequent month. Therefore a monthly breakdown is not available. The table provides an overview of the VAT collected and transferred to each Member State on a quarterly basis from the 1^stof January 2015 to the end of February 2017. Small variations may be observed between the two tables due to rounding. Please note that some of these values are provisional and maybe subject to revision.