The VAT registration process was on the agenda of items discussed at a recent TALC Collection meeting. Some practitioners may be experiencing delays and other issues in getting VAT registration numbers. Revenue offered the following guidance:

• VAT registration forms should be completed online where appropriate
• Each required field in the form should be completed and evidence of trading or intention to trade must be provided
• Supporting documentation should be complete; where information is missing, the registration will be delayed
• Supporting documentation should be uploaded via My Enquiries at the time the VAT registration application is submitted and the ‘Tax Registration/Cancellation – VAT Supporting Documentation’ drop down item should be selected.

Concerns were raised by practitioners on the level of supporting documentation that was being requested by Revenue from small start-up traders to support evidence of trade or an intention to trade as in certain cases contracts or customer lists may not be available. Revenue will consider this issue and will provide guidance on what documentation should be provided in these cases. Revenue eBrief No. 68/16 gives guidance on uploading supporting documentation.

The delays in VAT registrations have been regularly discussed with Revenue over the past number of months and Chartered Accountants Ireland will continue to represent our members’ views. We will keep readers updated on this matter.