VAT RETURNS

VAT Returns made by Agents

(Section 106 TCA 1997)

VAT legislation required the VAT return to be made by the taxable person. While, in practice, Revenue has been prepared to accept VAT returns from agents in some instances, VAT repayment claims could only be processed on foot of a return signed by the taxable person.

Section 106 has now formally amended the VAT legislation to allow a third party, acting under the authority of a taxable person, to make the VAT return on behalf of that taxable person. This will allow agents to furnish VAT returns on behalf of their clients. When availing of this possibility, agents should ensure that they hold an appropriate written authority from the relevant client. The VAT return itself should be signed by a person of responsibility within the firm/practice and the name of the firm/practice should be indicated in block capitals.