Joan Burton (Dublin West, Labour)
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116. To ask the Minister for Finance the VAT received by the Revenue Commissioners in respect of electronic services provided to unregistered customers resident in other EU states (details supplied) in 2017, by month, in tabular form; and if he will make a statement on the matter. [47806/17]

Joan Burton (Dublin West, Labour)
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117. To ask the Minister for Finance the expected gain to the Exchequer in 2018 arising out of the right to retain a proportion of the VAT paid on certain services provided to unregistered customers in other member states which has been assumed in his Department's estimates of tax yield for the year; and if he will make a statement on the matter. [47807/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 116 and 117 together.

On 1 January 2015 new EU VAT rules came into effect changing the place where VAT is chargeable in respect of all supplies of telecommunications, broadcasting and electronic (TBE) services to consumers. VAT on these services is now chargeable where the consumer is located instead of where the supplier is located. 

As a result of the change, EU and non-EU businesses are required to register and account for VAT in every Member State in which they supply TBE services to consumers or, alternatively, to avail of the optional special scheme known as the Mini One Stop Shop (MOSS). MOSS is a simplification scheme that allows a business engaged in TBE supplies to register in a single Member State, to file a single quarterly return and pay its VAT liability for all Member States through a web portal in the Member State of registration. This enables suppliers to avoid having to register and account for VAT in all the Member States to which they make TBE supplies. Transitional rules for the period 2015-2018 provide that the Member State of registration may retain a percentage of the VAT collected for other Member States, with the retention percentage being 30% in 2015 and 2016 and 15% for 2017 and 2018. Therefore the final retention fee payment in respect to VAT retained by Ireland from VAT revenues collected in respect of supplies to other Member States through the MOSS system for 2018 will be received in Quarter 1 2019.

In relation to Question 47806/17, I am informed by Revenue that the majority of VAT MOSS returns and payments are received on a quarterly basis, in the month following the period where the liability arises. Payments are subsequently submitted to and received from Member States by the 10^thof the following month. The table below provides an overview of the VAT collected, amount retained and the VAT remitted to each Member State from 1 January 2017 to end September 2017. Small variations may be observed between the actual sums collected, retained and remitted due to rounding. Please note that some of these values are provisional and may be subject to future revision.

In relation to Question 47807/17, I am informed by Revenue that the gain to the Exchequer in 2018 arising out of the right to retain a proportion of the VAT paid on certain services provided to unregistered customers in other Member States is estimated at €210m.