Value Added Tax Consolidation Act 2010 section 115

Penalties generally

Section 115 sets out the penalties that apply for failure to comply with various obligations under the VAT Acts and regulations.

• A fixed penalty of €4,000 applies across a wide range of VAT compliance failures, including failures to register, keep records, file returns, issue invoices, or comply with Revenue notices.
• The penalty does not apply where a person's only liability arises from being jointly and severally liable as a second accountable person, a tax representative, or an intermediary under the deemed supplier rules.
• Payment service providers face cumulative €4,000 penalties for each quarter in which they fail to meet their cross-border payment reporting obligations.
• In penalty recovery proceedings, certificates signed by Revenue officers are accepted as evidence of matters such as the non-filing of returns or the sending of documents, until the contrary is proved.