Irish government to give power to tax authorities to order non-Irish traders to appoint fiscal representative

Russell Hughes
November 24, 2020

The Irish government has recently set out its Finance Bill for 2020 which includes an amendment to the Irish VAT Act giving tax authorities the power to issue a notice to a non-Irish trader requiring them to appoint a fiscal representative.

Many EU Member States already make it a mandatory requirement for non-EU businesses to appoint a fiscal representative to act on their behalf. In some Member States, this also means becoming joint and severally liable for the VAT due.

The Irish Tax Authority will require a fiscal representative where they believe it necessary and subject to certain conditions. This is likely where traders have historically had issues with noncompliance. By requiring a fiscal representative this gives some security to the tax authorities as they will be held joint and severally liable for any VAT debts incurred by the non-Irish trader.

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Russell Hughes

At Sovos, Russell works within the Consulting team providing UK and cross-border supply advice, detailed reviews on existing and new business activities and practical solutions to clients’ businesses. Prior to joining Sovos, Russell was the VAT manager of an award-winning tax team based in a firm of Chartered Accountants in the South East of England. Having initially begun his career in audit and accounts, he specialized in VAT in 2011, where he gained significant experience in cross-border issues, imports and exports, land and property, group registrations, partial exemption, HMRC enquiries and other complex VAT transactions. From June 2015, Russell was the sole VAT specialist in his previous company, where he led the firm’s VAT compliance and consultancy projects including all day-to-day VAT queries. Russell is also a member of the VAT Practitioners Group (VPG).
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