When are penalties payable to Revenue?

Fixed penalties

The following is a list of fixed penalties for VAT:

• Failure to register as an accountable person — €4,000.
• Failure to charge the VAT and pay VAT over to Revenue — €4,000.
• Failure to keep proper books and records — €4,000.
• Failure to comply with invoicing requirements — €4,000.
• Failure to furnish a quarterly statement of intra-Community supplies (VIES return) to the Revenue Commissioners — €4,000.
• Assisting in making incorrect returns, invoices, credit notes — €4,000.
• Failure by a flat-rate farmer to issue an invoice showing the flat-rate addition — €4,000.
• Issue of a VAT invoice by a non-registered person — €4,000.
• Unauthorised charge of a flat-rate addition — €4,000.
• Wilfully obstructing or delaying an officer authorised by the Revenue Commissioners in exercising his or her powers — €4,000.
• Failure to maintain a capital good record in respect of each capital good — €4,000.
• Failure to supply a capital good record, where required, on the transfer of a capital good — €4,000.
• Failure by a participant in the Non-Union OSS Scheme to furnish a quarterly return of supplies made under the scheme — €4,000.
• Failure by a participant in the Non-Union OSS Scheme to remit tax payable under the scheme  for a given quarter — €4,000.
• Failure by a participant in the Union OSS Scheme to furnish a quarterly return of supplies made under the scheme — €4,000.
• Failure by a participant in the Union OSS Scheme to remit tax payable under the scheme  for a given quarter — €4,000.
• Preventing or obstructing a person authorised by the Revenue Commissioners to inspect property for the purposes of valuing the property for VAT purposes — €4,000.
• Where the failures or acts referred to above are carried out by a body of persons, the secretary of the body is liable for the payment of a separate penalty — €4,000.
• Supplying taxable goods and services in breach of the requirement of security for the protection of the Revenue (Section 109 bond) in respect of each such supply — €4,000.

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