Combating VAT fraud: new e-Form Central Application
Revenue updated the Mutual Assistance Requests – user manual and guidelines for the new e-Forms Central Application, which came into effect on 1 August 2019. The manual provides guidance on the preparation of Mutual Assistance Requests and Responses for onward transmission to other Member States.
The VAT e-Forms allows tax authorities exchange VAT related information on potential VAT fraud. The new e-Forms Central Application replaces the Standing Committee on Administrative Co-operation. Further information can be found in Revenue’s user manual and guidelines.