What can you appeal in VAT?

This section outlines Revenue determinations and rulings that can be appealed.

You have the right to appeal against the following:

• an assessment to pay Value-Added Tax (VAT)
• a determination on the rate of VAT chargeable
• a determination that an activity is an exempt activity
• charges made in accordance with regulations, for example, in connection with an application for de-registration, and in relation to all claims for repayment
• where an estimate is served on you, and you consider that you are not an accountable person, you can appeal to the Tax Appeals Commission for a determination that you are not an accountable person
• a charge to tax in connection with the issue of an incorrect invoice or the issue of an invoice showing tax by a non-registered person
• compulsory group registration, refusal to allow group registration, and the cancellation of an existing group registration
• a determination of open market value in relation to certain supplies between connected persons
• the refusal by Revenue to authorise you to operate as a refunding agent for the retail export scheme
• your treatment where you allow supplies to be made on land, owned, occupied or controlled by you, as jointly and severally liable with another person
• a charge to tax in accordance with regulations
• a claim for repayment of VAT
• a refusal by Revenue to treat you as an accountable person
• a refusal by Revenue to accept that an expression of doubt is genuine.

You should appeal within the period of 30 days after the date on the Revenue Notice of Assessment or other Revenue letter, notification containing the decision that you want to appeal. You should appeal directly to the Tax Appeals Commission.

You or Revenue may appeal to the High Court and from there to the Court of Appeal and, or the Supreme Court. As VAT is governed by European Union (EU) law, the Tax Appeal Commission or any of the courts may refer the case to the Court of Justice of the European Union (CJEU).