Home   Value-Added Tax (VAT)  

What is VAT?

  1. Overview
  2. Who are taxable and accountable persons?
  3. Exemption from VAT
  4. What is reverse charge (self-accounting)?
  5. What are qualifying activities?
  6. VAT fraud

VAT fraud

There are consequences to becoming involved in a set of transactions connected with a Value Added Tax (VAT) fraud. This applies, even if the transactions in which you are involved are not themselves unlawful.

Revenue will apply penalties, where appropriate, and you may:

  • lose your entitlement to reclaim VAT
  • become liable for Irish VAT on previously zero-rated intra-Community supplies where the related transactions are connected with fraud.

Further guidance contains more detailed information on how to protect your business from VAT fraud.

Published: 09 February 2023 Print this page

Back to homepage Back to top