Registering for VAT is now easier in Ireland. Businesses applying for a VAT number can submit supporting documentation directly through the portal of the Irish tax authorities.
Following a consultation to Irish tax practitioners, the authorities announced changes into their website in order to allow electronic submission of any documentation required to support your application for an Irish VAT number.
The VAT registration process is different in each European country. In most cases, however, you must submit your application on paper signed by your legal or fiscal representative. Also supporting...Read more
If you are VAT registered in Ireland and filing nil VAT returns, you may get a notification from the tax authorities about the cancellation of your VAT registration number. If that happens, you should contact the authorities to describe your business and the expected taxable supplies in order to maintain your VAT number activated.
The Irish authorities published a notice explaining that VAT numbers will be cancelled where the number has been inactive for a given period or where there are reasons to believe that the VAT registration number is being used for carrousel fraud. Where a VAT number is cancelled,...Read more
The Irish tax authorities have recently published a manual on how to complete and file ECSL and Intrastat returns. The only change announced in these manuals is the obligations to file detailed Intrastat returns when a certain threshold is exceeded. The general threshold to submit Intrastat returns remains at 500,000€ per year for Arrivals and 635,000€ for dispatches.
The authorities have also published a manual on all tax aspects to be considered when starting a business in Ireland. Ireland is one of the best countries when it comes to publish practical information about compliance...Read more
The latest changes introduced by the 2015 Finance Act are summarized in the VAT Guidance notes published by the tax authorities
According to the latest Finance Act, adjustments made to VAT returns (either as a corrective or supplementary return), enactments relating to VAT apply to any subsequent adjustment to that return.
Regarding statute of limitations, the period in which a company can go back to claim input VAT is now 4 years. This is the same time limit in which the authorities can assess any VAT due.
The statute of limitations is important to assess the right to deduct VAT on any regularization of past obligations. There is no consistency around the European Union on the limit periods, although most countries set this limit...Read more
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