Penalties (Republic of Ireland)
The Irish VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers.
The category of penalty depends on the category of tax default giving rise to the penalties. The categories of tax default are:
- Ìý
•ÌýÌýÌýÌý deliberate behaviour;
- Ìý
•ÌýÌýÌýÌý careless behaviour with significant consequences; and
- Ìý
•ÌýÌýÌýÌý other careless behaviour.
Note: A new code of practice was introduced in Ireland with effect from 1 May 2022. For defaults that occurred prior to 1 May 2022 the old 2008 and 2002 Codes of Practice and penalty regime apply.
'Deliberate
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Web page updated on 17 Mar 2025 15:14