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).
• You may have an estimate served on you but consider yourself not to be an accountable person. In such cases, 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 a VAT invoice 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,

where you are deemed jointly and severally liable with another person in respect of those supplies.

• A charge to tax in accordance with regulations.
• A refusal by Revenue of 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.
• Refusal of authorisation in accordance with section 56 of the Act.
• Cancellation of authorisation in accordance with section 56 of the Act.
• A notice of exclusion issued by Revenue. This notice prohibits you from accounting for VAT in your VAT return for goods imported into the state.

You should appeal within 30 days after the date on the:

• Revenue Notice of Assessment
• 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 a Tax Appeals Commission determination to the High Court. The appeal can be taken from the High Court to the Court of Appeal and, or the Supreme Court. VAT is governed by European Union (EU) law. The Tax Appeal Commission or the courts may refer the case to the Court of Justice of the European Union.