109A. Tax Representative

Summary

This section provides that the Revenue Commissioners may, where it appears requisite for them to do so for the protection of the revenue, require a non-EU established supplier to appoint a tax representative who will be the person liable for the payment of tax due when that non-EU supplier is making taxable supplies of goods or services in the State.

This section grants Revenue the power to notify a taxable person who is not established in the EU that he/she is required to appoint a tax representative, who is established in the EU, as the person liable for the payment of tax due that arises in respect of that person making supplies in the State

This section also provides that a tax representative appointed under this provision will be held jointly and severally liable for the VAT liability arising from any supply of goods or services made in the State by that taxable person.

Details

(1), (2) Subsections (1) and (2) provide that the Revenue Commissioners may for the protection of revenue serve a notice on a taxable person, who is not established in the State nor in any country which is covered by mutual assistance provisions similar to Directive 76/308/EEC and Regulation (EC) No. 1798/2003, requiring that person to appoint a tax representative who is established in the Community. That tax representative shall then be liable to account for the tax due by the taxable person he or she represents.

(3) Subsection (3) provides that subsection (1) shall not apply to a person not established in the EU who has opted to avail of the non-Union scheme under MOSS and from 1 July 2021 the non-Union scheme under OSS.

(4) Subsection (4) provides that a tax representative appointed under this section will be jointly and severally liable with the taxable person for payment of the tax due and payable by the taxable person as though the tax was due and payable by that tax representative.

(5) Subsection (5) provides that a notice issued under subsection (1) requires the taxable person to furnish Revenue with details of the appointment of the tax representative within 21 days of receipt of the notice, specifies the form in which those details will be furnished and informs the taxable person of the penalty for failing to comply with the notice.

Relevant Date: Finance Act 2020