Section 9 Registration

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(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who [are accountable persons]¹ [or who are persons who dispose of goods which pursuant to section 3(7) are deemed to be supplied by [an accountable person]¹ in the course or furtherance of his business]².

Amendments

Subs (1) substituted by Value-Added Tax (Amendment) Act 1978 section 7 from 1 March 1979.

1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.

2 Inserted by Finance Act 1983 section 80 from 1 September 1983.

Who maintains the register of accountable persons and who is included on the register?

(1) Revenue must set up and maintain a register of persons who are, or who may become, accountable persons....

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(1A) The Revenue Commissioners shall assign to each person registered in accordance with subsection (1) a registration number.

Amendments

Subs (1A) inserted by Finance Act 1992 section 171 from 28 May 1992.

How do I get my VAT number?

(1A) Revenue must give each VAT-registered person a VAT number....

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(2) Every person who on the appointed day or on any day thereafter would be [an accountable person]¹ if tax were chargeable with effect as on and from the appointed day shall, within the period of thirty days beginning on the appointed day or on the day thereafter on which the person first becomes [an accountable person]¹ or would become such a person if tax were chargeable as aforesaid, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.

Amendments

1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.

If I am a taxable person, how do I register for VAT?

(2) On or after the appointed day (see (4)), as a taxable person, you must, within 30 days of becoming a taxable person, notify Revenue in writing of the details required to register you for VAT....

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(2A) Every person who disposes of goods which pursuant to section 3(7) are deemed to be supplied by [an accountable person]¹ in the course or furtherance of his business shall, within fourteen days of such disposal, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.

Amendments

Subs (2A) inserted by Finance Act 1983 section 80 from 1 September 1983.

1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.

If I am a liquidator or receiver, must I register for VAT?

(2A) As a liquidator who disposes of company goods, you must, within 14 days of making such a disposal, notify Revenue in writing of the details required to register you for VAT....

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(3) Any person who on the appointed day was registered for the purposes of turnover tax on the basis of particulars furnished in accordance with section 49(2) of the Finance Act, 1963, shall be deemed, unless he notifies the Revenue Commissioners in writing that he does not wish to be so deemed, to have furnished the particulars required by subsection (2).

What continuity provision applied to those registered for turnover tax?

(3) If you were registered for turnover tax on the appointed day (see (4)), you are deemed to have applied for VAT registration unless you notify Revenue in writing that you have not so applied.

(4) In this section "the appointed day" means the day appointed by the Minister by order to be the appointed day for the purposes of this section.

What was the "appointed day" in respect of the transition from turnover tax to VAT?

(4) The appointed day was 1 September 1972....

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