Following concerns raised by this Institute at the delays in securing VAT Registrations, Revenue has offered some comment for taxpayers when registering for VAT. Though we don’t believe it will resolve all delays, the guidance may make for a more efficient application process.

Revenue has stated that full and complete information should be provided with every application and should include at a minimum:

• The date the trade commenced
• Expected turnover amounts
• Director/Secretary names in full
• Full shareholder listing and shareholding
• Full detailed business description
• Full business address and
• Contact details – Phone number/email address/website (where applicable)

Revenue may request additional information in the course of routine checking and validation of the trading status of an applicant. Revenue is planning to enable the most commonly requested information to be uploaded and submitted during the online registration process. In the interim, where requested, supporting documentation should be submitted via My Enquiries.

Under the “Add a New Enquiry” option, applicants should select the “Tax Registration/Cancellation” option and then select “VAT Supporting Documentation”. The supporting documentation can then be scanned and uploaded using the “Attach Supporting Documentation” function.

These interim measures apply to Irish resident individuals or established businesses only. For non-resident applications, supporting documentation should be submitted with the paper application form.