What is a VAT assessment?

Revenue may issue an assessment for Value-Added Tax (VAT) where we have reason to believe that you have:

  • not paid the correct amount of VAT
  • or
  • claimed too much VAT and received this amount.

A formal notice will issue to you setting out the amount payable. You can appeal the VAT assessment to the Tax Appeals Commission (TAC).

Time limit for a VAT assessment

The time limit for raising a VAT assessment is normally four years. There is no time limit in cases of fraud or neglect.