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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

Joint audit conducted in another Member State

Irish Revenue officers may participate in joint audits conducted in another European Union (EU) Member State. Where they do so, their rights and obligations are determined by the laws of the Member State where the joint audit takes place.

An Irish Revenue officer may be conferred powers by the laws of the Member State where the joint is taking place. The Irish Revenue officer cannot exercise any powers that exceed the scope of the powers granted to them under Irish Law.

Published: 15 November 2024 Print this page

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