Value Added Tax Consolidation Act 2010 section 108D

Cancellation of a registration number - special provisions for notification and publication

Section 108D provides that where a VAT registration number has been cancelled, the Revenue Commissioners may, for the protection of the revenue, notify the person's suppliers of the cancellation and publish details of the cancelled registration.

• Where a VAT registration number assigned under section 65(2) is cancelled and the Revenue Commissioners consider it necessary for the protection of the revenue, they may disclose information about the cancellation despite any statutory obligations of secrecy.
• The Commissioners may inform the person's suppliers (so far as practicable) that the registration number has been cancelled and provide them with the cancelled number, the date of cancellation, and the name and address of the person concerned.
• The Commissioners may publish the same details — the cancelled number, the date of cancellation, and the person's name and address — in Iris Oifigiúil (the official State gazette).
• Where the information has been published in Iris Oifigiúil, the Commissioners may also make it publicly available in any other publication and in any manner, form, format or media.