73. Requests for particulars in respect of repayment of tax

Summary

This section obliges an accountable person, or a flat-rate farmer, who is so requested to provide details of tax chargeable on goods or services supplied to a person entitled to repayment of VAT. The details must be provided within 30 days of receipt of the request.

Details

(1) An accountable person must give details on the amount of tax chargeable on goods and services supplied to a person entitled to repayment of the VAT, if he or she is requested in writing to do so. This applies when the requester is claiming entitlement to refund under:

(a) section 103 (Ministerial refund order),

(b) section 57, 58, 102 or 104(4) or (5) (goods exported, retail export scheme, refunds for taxable persons outside EU, for supplies on boats/aircraft leaving Ireland, for commercial fishing)

(c) section 104(3) (radios for the blind).

(2) A flat rate farmer who is requested in writing by a person claiming entitlement to the flat rate addition must also supply the information required.

(3) A request for particulars must be met within 30 days.

Relevant Date: Finance Act 2020