Revenue eBrief No. 19/16

10 February 2016

Procedures to follow when Issuing S110 VAT Estimates/Amended Estimates

This Guideline concerns the raising of VAT Estimates in the absence of filed VAT Returns. The following amendments have been made to the Tax and Duty Manual: Procedures to follow when issuing Annual VAT Estimate/Amended Estimates.

Page 3 - Paragraph 1.4 - This is a new paragraph to the Guide.

For taxpayers who are bi-monthly remitters, the VAT 3 and payment is due on 19th of the month following the taxable period (e.g. 1st November 2015 to 31st December 2015 – return and payment due on 19th January 2016).

Smaller companies/customers may be eligible for reduced frequency of filing VAT returns and payments. For those companies/customers availing of these arrangements, the following rules apply:

• Businesses making total annual VAT payments of less than €3,000 are eligible to file VAT returns and make payments on a 6 monthly basis;
• Businesses making total annual VAT payments of between €3,000 and €14,400 are eligible to file VAT returns and make payments on a 4 monthly basis. For more information, see eBrief 96/2014.

Appendix 3 - Amended Notice of Estimation of Value Added Tax Payable - A payslip is now included on this form.