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When are penalties payable to Revenue?

Overview

Penalties can arise when:

  • the appropriate amount of Value-Added Tax (VAT) is not paid at the correct time
  • or
  • when you fail to comply with specific obligations under VAT legislation.

A penalty can be agreed between you and Revenue or decided by the courts.

This section explains:

  • tax-geared penalties
  • fixed penalties
  • penalties for incorrect VAT records
  • and
  • penalties for avoiding VAT on goods from abroad.

Next: Tax-geared penalties

Published: 31 March 2025 Print this page

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