Value Added Tax Consolidation Act 2010 section 108

Inspection and removal of records

Section 108 sets out the powers of authorised Revenue officers to enter business premises, inspect and remove records, search persons and goods, and require assistance and information from traders.

• An authorised officer may enter any business premises at all reasonable times and require the production of books, records, accounts and other documents relating to the business or any connected business.
• The authorised officer may search the premises for records believed not to have been produced, search a person who may be carrying records relevant to criminal proceedings, take copies of or extracts from records, and remove and retain them for a reasonable period.
• An accountable person must, on request, provide a breakdown of customer and supplier details including names, addresses, VAT numbers, transaction values and VAT charged, together with details of any gifts or promotional items.
• The inspection powers extend to mutual assistance requests received from other EU Member States under the administrative cooperation regulation on combating VAT fraud, including the power to serve notices on financial institutions.