Value Added Tax Consolidation Act 2010 section 73

Requests for particulars in respect of repayment of tax

Section 73 requires accountable persons and flat-rate farmers to provide VAT particulars to customers who are entitled to a repayment or refund of tax.

• An accountable person must, on written request, provide details of the VAT charged on a supply to a person entitled to a refund under a Ministerial refund order (section 103) or a repayment for radio equipment supplied to blind persons (section 104(3)).
• An accountable person must, on written request, provide full invoice-equivalent particulars (as specified in regulations under section 66(1)) to a person entitled to a repayment under the export remission, retail export scheme, non-EU refund, or specific circumstance provisions (sections 57, 58, 102, or 104(1), (4) or (5)).
• A flat-rate farmer must, on written request, provide the particulars required for a flat-rate addition invoice (as specified under section 68(1)) to a person entitled to a repayment under the export remission, non-EU refund, or specific circumstance provisions (sections 57, 102, or 104(4) or (5)).
• Any request must be complied with within 30 days of receipt.