Home   Value-Added Tax (VAT)  

What is VAT?

  1. Overview
  2. What is an accountable and a taxable person?
  3. Exemption from VAT
  4. What is reverse charge and self accounting?
  5. What are qualifying activities?
  6. What is VAT fraud?

What is VAT fraud?

You must be aware that 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.

You should be aware that you could:

  • 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: 05 April 2019 Print this page

Back to homepage Back to top