What is a VAT estimate?

If you fail to submit your Value-Added Tax (VAT) return, Revenue has the power to estimate the VAT due. A notice will issue to you setting out the estimated amount payable.

What should I do if I receive a VAT estimate?

You must submit your VAT returns for the periods covered by the notice. You must also pay the VAT due on these returns.

If you have any queries regarding a VAT estimate you can Contact us

Can I appeal a VAT estimate?

You cannot appeal the estimated amount of VAT. Instead, you must submit your VAT return which will replace the estimate. You must also pay the VAT due on the return.

You can only appeal a VAT estimate on the grounds that you are not an accountable person. You must submit your appeal to the Tax Appeals Commission (TAC).

Paying a VAT estimate

The payment of an estimate does not relieve you of the requirement to submit your VAT return.