VIES, Intrastat and Mutual Assistance (VIMA)

Traders involved in intra-Community supplies or acquisitions have responsibilities in VIES and Intrastat regimes. These traders must provide information to the VIMA section about their trade with other European Union (EU) Member States.

Mutual Assistance (verification of Value-Added Tax (VAT) numbers)

Irish traders can verify the VAT registration numbers quoted by their customers in other Member States. This can be done by logging on to the Europa website - VIES.

VAT Information Exchange System (VIES)

Irish VAT registered traders who zero-rate goods, services or both to a VAT registered trader in another Member State must submit a VIES statement. This applies regardless of the value of the goods or services.

To register for VIES, please complete the VIES registration form.

For information on the process of filing large returns, see VIES large filer guide.

Intrastat

All VAT registered traders must complete boxes E1 and E2 on their VAT 3 returns. You must complete the detailed monthly Intrastat return if: 

• your annual imports from other Member States exceed €500,000
• or
• your annual exports to other Member States exceeds €635,000.

Further information

You will find information about intrastat in the  VIES and intrastat trader's manual. For updated information on the VIES regime, please refer to the VIES trader's manual. If you require further information, you should contact VIES, Intrastat, Mutual Assurance (VIMA).