Joint audits
Who can request a joint audit?
The tax administration of one or more European Union (EU) Member States can request Revenue to conduct a joint audit. A joint audit may only be requested in respect of a taxpayer who is of common, or complementary, interest to both the:
- requesting tax administration
- and
- Revenue.
Revenue must respond to a request within 60 days. Revenue can accept or reject the request, or seek further information before responding to the request. Revenue can also inquire if other methods of getting the necessary information have been considered.
Revenue can refuse a request for a joint audit if there are justified reasons for doing so.
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