Value-Added Tax Consolidation Act 2010

65.

Registration.

[VATA s. 9(1) to (2A)]

65.—(1) The Revenue Commissioners shall set up and maintain a register of persons—

( a) who are, or who may become, accountable persons, or

( b) who are persons who F129 [ dispose of goods or supply services which pursuant to section 22(3) or 28(4) or (5) ] are deemed to be supplied by an accountable person in the course or furtherance of his or her business.

(2) The Revenue Commissioners shall assign a registration number to each person registered in accordance with subsection (1).

F130 [ (2A) The Revenue Commissioners may cancel the registration number which has been assigned to a person in accordance with subsection (2) , where that person does not become or ceases to be an accountable person. ]

(3) Every accountable person shall, within the period of 30 days beginning on the day on which the person first becomes an accountable person, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.

(4) F129 [ Every person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course of his or her business shall, within 14 days of the disposal or the supply of a service, ] furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.

Annotations

Amendments:

F129

Substituted (27.03.2013) by Finance Act 2013 (8/2013), s. 68(b) and (c), commenced on enactment.

F130

Inserted (21.12.2015) by Finance Act 2015 (52/2015), s. 56, commenced on enactment.