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Joint audits

  1. Overview
  2. Who can request a joint audit?
  3. Authorisation of a foreign tax official
  4. Rights of the Irish taxpayer
  5. What happens at the end of the audit?
  6. Joint audit conducted in another Member State

Overview

Tax administrations in European Union (EU) Member States may request Revenue to carry out a joint audit of an Irish resident taxpayer. The Irish resident taxpayer must be of common or complementary interest to both Member States.

A joint audit may be requested for periods beginning on, or after, 1 January 2024. Council Directive 2011/16/EU is often referred to as the DAC. The DAC provides for the exchange of taxpayer information between the tax administrations of EU Member States. The DAC was amended by 2021/514 (DAC7), inserting a new article 12a of DAC7 which provides a legal basis for joint audits.

Article 12a of DAC7 was transposed into Irish law by Finance (No.2) Act 2023 which introduced Section 891L into the Taxes Consolidation Act (TCA), 1997.

Next: Who can request a joint audit?

Published: 15 November 2024 Print this page

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