Value Added Tax Consolidation Act 2010 section 81

Letter of expression of doubt

Section 81 allows a taxpayer who is uncertain about the correct VAT treatment of a transaction to lodge a letter of expression of doubt with Revenue, thereby avoiding interest charges on any additional liability that arises once Revenue rules on the matter.

• A letter of expression of doubt must set out the transaction details, identify the VAT in doubt, reference the relevant legislation, include supporting documents, and be clearly identified as an expression of doubt.
• The letter must be lodged with the taxpayer's local Revenue branch at the same time as the VAT return for the period in which the transaction occurred, and the return must be filed on time.
• Where Revenue accepts the expression of doubt as genuine, interest will not apply to any additional VAT arising from Revenue's ruling, provided that additional amount is paid as if it were tax due for the period in which the ruling is issued.
• Revenue will reject an expression of doubt where they have already issued guidelines on the matter, the matter is sufficiently free from doubt, or the taxpayer was acting with a view to evasion or avoidance of tax.