Value Added Tax Consolidation Act 2010 section 108A

Notice of requirement to furnish certain information, etc.

Section 108A empowers the Revenue Commissioners to serve a written notice on an accountable person requiring that person to furnish additional information about his or her taxable supplies of goods, where Revenue has reasonable grounds to believe the information may assist in the prevention or detection of tax evasion.

• Revenue may serve a notice requiring an accountable person to provide further information, explanations or particulars relating to supplies of goods made to customers, where there are reasonable grounds to believe the information could help identify taxable supplies on which VAT is unlikely to be paid.
• The notice must specify: the date from which it takes effect (not earlier than 7 days after service), the information required, the period of effect (not exceeding 2 months), the deadline for furnishing the information (not less than 14 days after the end of the notice period), and the format in which the information must be provided.
• The information requested must be of a kind that it is not unreasonable to expect the accountable person to have or to be able to provide, and must relate to supplies made during the period covered by the notice — it cannot be applied retrospectively to supplies already made before the notice takes effect.
• The notice must inform the accountable person of the penalty of €4,000 under section 115(8A) for failure to comply with its requirements.