Revenue eBrief No. 51/14

03 July 2014

VAT Return of Trader Details – Introduction of automated compliance measures

VAT Return of Trader Details – Extension of Compliance Support Measures

All registered VAT traders are required to complete and send to Revenue an annual Return of Trader Details (VAT RTD).

Revenue is delivering improvements, in a number of stages, to the VAT RTD filing and compliance support process - eBrief 31/13 and eBrief 49/13 set out the details.

Stage 1, included the introduction of a revised VAT RTD format in the Revenue On-Line Service (ROS). Stage 2 of the improvement process has now been implemented. These improvements include the following measures:

  1. When a customer files a claim for repayment/refund of credit under any tax-head and there is an outstanding VAT RTD for the previous year, then that repayment/refund will be withheld.
    For example: If the current year is 2014 and a VAT refund claim is submitted which relates to a 2012 VAT period, Revenue will consider the previous year to be 2013. If the VAT RTD for 2013 is outstanding, then the refund amount will be withheld until the 2013 VAT RTD is filed;
  2. The outstanding VAT RTD and any other outstanding returns will be notified to the customer in a 'Notice of Returns Outstanding' letter issued by Collector-General;
  3. The repayment/refund will issue upon receipt of the outstanding VAT RTD and any other outstanding returns.

VAT registered traders who are already required to make their returns to Revenue via ROS must continue to make the RTD return using ROS. Paper filers will continue to have the option of filing the return in that way. Where accidental errors or omissions are identified after a VAT RTD has been filed, the matter should be notified to Revenue at setting out clearly the return in question and including the relevant details of the changes required. Revenue will arrange for updating of the records accordingly. This notification processes applies irrespective of whether a trader filed the original return via ROS or as a paper return.

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Finally, Stage 3 of the improvements to the VAT RTD filing and compliance support process is expected to be introduced in 2015. Further details will be advised by Revenue in due course.