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 granted to these officials cannot exceed the powers granted to them by 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 foreign tax 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.

Once authorised by Revenue, the foreign tax official will be known as a nominated officer for the purposes and duration of the audit. A nominated officer may interview individuals and examine books and records. An Irish Revenue officer must accompany the nominated officer while these activities are carried out. A nominated officer may require copies of documentation provided during the audit. If so, the foreign tax administration must make an Exchange of Information (EOI) request to Revenue.

A nominated officer cannot make or amend Irish tax assessments. However, they can use the findings of the joint audit to identify tax liabilities 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 during the joint audit. See Revenue's process for Complaints Review and Appeal procedures and Appeals.

Next: Rights of the Irish taxpayer