When are penalties payable to Revenue?
Penalties for incorrect VAT records
A penalty can apply if you produce, furnish, give, send, or otherwise make use of any incorrect:
- invoice
- registration number
- credit note
- debit note
- receipt
- account
- voucher
- bank statement
- estimate
- statement
- information book
- document
- record.
A penalty of €3,000 may apply for careless behaviour or €6,000 for deliberate behaviour.
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