Value Added Tax Consolidation Act 2010 section 110

Estimation of tax due

Section 110 enables Revenue to estimate the VAT payable by an accountable person who has failed to submit a return within the prescribed time, and to enforce payment of that estimate.

• Where an accountable person fails to file a VAT return on time, Revenue may estimate the tax due for the period and serve a formal notice of that estimate on the person.
• Revenue may revise the estimate — upwards if insufficient or downwards if excessive — and serve a superseding notice of the revised amount.
• The person may appeal within 30 days of the notice, but only on the ground that he or she is not an accountable person; if no valid appeal is made, the estimated tax is recoverable as though the person had filed a return showing that amount due.
• The estimate is discharged if the person files the outstanding return and pays the tax due together with any interest and costs arising from the default, and any excess tax paid on foot of the estimate may be refunded.