Joint audits

Authorisation of a foreign tax official

Revenue will grant foreign tax officials who are participating in the joint audit specific powers. These powers are limited in scope and duration. The powers Revenue grant to these officials cannot exceed the powers they hold in their own Member State.

The foreign tax official will be given written authorisation by Revenue. The authorisation will include:

• the name, signature and a photo of the official
• confirmation that the person is a tax official of the requesting Member State
• the duration of the authorisation
• and
• the name of the person to be audited.

Revenue may authorise foreign tax officials to interview individuals, and examine books and records. An Irish Revenue officer must accompany the foreign tax official while these activities are carried out. The foreign tax official may require copies of documentation provided during the audit. If so, the foreign tax administration must make an Exchange of Information request to Revenue.

Once the foreign tax official is authorised by Revenue, they will be known as a nominated officer for the purposes and duration of the audit. These nominated officers will not be able to raise or amend assessments on an Irish taxpayer. They can use the findings of the joint audit to raise or amend assessments in their own Member State. 

Revenue will nominate an Irish Revenue officer to supervise the joint audit. This individual will be the point of contact for a taxpayer or agent if any issues arise. See Revenue's process for Complaints Review and Appeal procedures and Appeals. 

Next: Rights of the Irish taxpayer