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Supplies of gas, electricity, gas certificates and electricity certificates - reverse charge
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52. (1) The Principal Act is amended—
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(a) in section 16 by inserting the following after subsection (5):
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“(6) (a) In this subsection—
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‘gas’ means gas supplied through the natural gas distribution system.
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(b) Where a taxable person who carries on a business in the State makes a supply of gas or of electricity to a taxable dealer who carries on a business in the State (in this subsection referred to as a ‘recipient’), then—
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(i) the recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business, and
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(ii) the person who supplied that gas or electricity shall not be accountable for or liable to pay such tax in respect of that supply.
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(7) (a) In this subsection—
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‘a gas or an electricity certificate’ means an electronic document which conveys information about the source and production of energy.
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(b) Where a taxable person who carries on a business in the State makes a supply of a gas or an electricity certificate to another taxable person who carries on a business in the State (in this subsection referred to as a ‘recipient’), then—
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(i) the recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business, and
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(ii) the person who supplied that gas or electricity certificate shall not be accountable for or liable to pay such tax in respect of that supply.”,
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(b) in section 59 by inserting the following after subsection (2)(ib):
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“(ic) the tax chargeable during the period, being tax for which the recipient (within the meaning of section 16(6)(b)) is liable by virtue of section 16(6) (b) in respect of supplies of gas or of electricity received by that recipient, but only where that recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such a recipient by an accountable person,
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(id) the tax chargeable during the period, being tax for which the recipient (within the meaning of section 16(7)(b)) is liable by virtue of section 16(7)(b) in respect of a gas or an electricity certificate received by that recipient, but only where that recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such a recipient by an accountable person,”,
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and
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(c) in section 66 by inserting the following after subsection (4B):
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“(4C) (a) Where a taxable person who carries on a business in the State makes a supply of gas or electricity (to which section 16(6) applies) to a recipient (within the meaning of section 16(6)(b)), the person shall issue a document to the recipient indicating—
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(i) that the recipient is liable to account for the tax chargeable on that supply, and
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(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding the rate at which tax is chargeable and the amount of tax payable.
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(b) Where the recipient and the person who supplied the gas or electricity so agree, section 71(1) may apply to this document as if it were an invoice.
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(4D) (a) Where a taxable person who carries on a business in the State makes a supply of a gas or an electricity certificate (within the meaning of section 16(7)(a)), to a recipient (within the meaning of section 16(7)(b)), the person shall issue a document to the recipient indicating—
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(i) that the recipient is liable to account for the tax chargeable on that supply, and
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(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding the rate at which tax is chargeable and the amount of tax payable.
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(b) Where the recipient and the person who supplied the gas or electricity certificate so agree, section 71(1) may apply to this document as if it were an invoice.”.
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(2) Subsection (1) shall come into operation on 1 January 2016.
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