When a VAT registration number is cancelled, Revenue may advise the relevant suppliers of the cancellation. Revenue may also publish certain details of the cancelled registration number in the appropriate publications. Revenue has published guidance on this anti-fraud measure which was introduced by Finance Act 2015.

Section 108D was introduced into the Value Added Tax Consolidation Act 2010 by Finance Act 2010. The aim of this measure is to protect VAT receipts by ensuring that suppliers, in particular suppliers in other Member States, are aware of the cancellation of particular VAT registration numbers and will charge VAT on future supplies accordingly.

The Revenue guidance covers the application of this measure, when it is to be used, and what action can be taken by Revenue.