Value Added Tax Consolidation Act 2010 section 65

Registration

Section 65 requires Revenue to establish and maintain a register of persons who are or may become accountable for VAT, and sets out the obligations on accountable persons and certain other persons to furnish the particulars needed for registration.

• Revenue must set up and maintain a VAT register covering accountable persons (and those who may become accountable), as well as liquidators, receivers and similar persons who dispose of goods or supply services deemed to be made by an accountable person.
• Each registered person must be assigned a registration number, and Revenue may cancel that number where the person does not become, or ceases to be, an accountable person.
• An accountable person must notify Revenue in writing within 30 days of first becoming accountable, supplying the particulars prescribed by regulations, and must separately notify Revenue within 30 days if the person later begins to engage in intra-Community trade.
• A liquidator, receiver or other person who disposes of goods or supplies services that are deemed to be supplied by an accountable person must apply for registration within 14 days of the disposal or supply.