Value Added Tax Consolidation Act 2010 section 109A

Tax representative

Section 109A empowers Revenue to require certain non-established taxable persons to appoint an EU-based tax representative who becomes liable for their Irish VAT obligations.

• Revenue may serve notice on a taxable person requiring the appointment of an EU-established tax representative to be liable for the person's Irish VAT, where this appears necessary for the protection of the revenue.
• The requirement applies only where the taxable person is not established in the State and no mutual assistance agreement (similar in scope to Directive 76/308/EEC and Regulation (EC) No. 1798/2003) exists with the country in which that person is established.
• The tax representative is jointly and severally liable with the taxable person for the VAT due on the taxable person's supplies, and must account for that tax as if it were the representative's own liability.
• The notice must require the taxable person to furnish details of the appointment within 21 days, specify the form for providing those details, and inform the person of the penalties for non-compliance.