Value Added Tax Consolidation Act 2010 section 117

Penalty for assisting in making incorrect returns, etc.

Section 117 imposes a fixed penalty on any person who knowingly assists in or induces the preparation of incorrect documents for VAT purposes.

• A penalty of €4,000 applies to any person who assists in or induces the making of an incorrect return, document, or declaration for VAT purposes.
• The person must know that the return or document in question is incorrect.
• The penalty covers a wide range of documents, including returns, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements, estimates, and records.
• The provision targets not only the person who prepares the incorrect document but also anyone who induces another person to do so.