Value-Added Tax Consolidation Act 2010

F191[Retention and transmission of information by Revenue Commissioners

85H.(1) The information provided in accordance with section 85G shall be retained by the Revenue Commissioners until the expiry of a period of 5 years from 31 December of the year during which the record concerned was transmitted to them.

(2) The Revenue Commissioners shall transmit the information referred to in subsection (1) to the central electronic system of payment information established under Section 2 of Chapter V of Council Regulation 904/2010 of 7 October 20103 (as amended by Council Regulation 2020/283 of 18 February 20204 ) no later than the tenth day of the second month following the calendar quarter to which the information relates.]




Inserted (1.01.2024) by European Union (Value - Added Tax) (No. 2) Regulations 2023(S.I. No. 651 of 2023), reg. 3, in effect as per reg. 2