Guidelines for VAT Registration – with Postponed Accounting

Revenue eBrief No. 237/20

Guidelines for VAT Registration – with Postponed Accounting

Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated to include procedures relating to Postponed Accounting, and to reflect the release of a VAT Number Verification facility for domestic-only Irish VAT registrations.

Extract:

  1. Postponed Accounting
    With effect from 11pm on 31st December 2020, Postponed Accounting arrangements will be available to suitably registered accountable persons in Ireland who acquire goods from countries outside of the EU VAT area. Further information on Postponed Accounting is available here.
  1. VAT Number Verification
    Revenue has developed a VAT number verification tool to enable traders to check if a quoted Irish domestic VAT number is valid. This tool is accessible from the Other Services panel in MyServices/TAIN services in ROS and from the Manage My Records panel in MyAccount

    ROS – VAT Number Verification
    MyAccount – VAT Number Verification
Other Services panel in MyServices/TAIN services in ROS
Manage My Records panel in MyAccount

The application will return messages “Yes, valid VAT Number” or “No, invalid VAT Number”
depending on the validity. A daily limit of 10 checks has been set. If this limit is exceeded, the error
message “You have exceeded the daily amount of VAT Number queries. You may not exceed 10
queries in one day” will be displayed. If the user inputs the same VAT Number twice in one day,
this will not be counted towards their daily limit. A message will be displayed in this circumstance
stating “This VAT Number has already been verified as valid” or “This VAT Number has already
been verified as invalid”.