How to Appeal a VAT Assessment in Ireland (2026 Guide)

If Revenue has raised a VAT assessment you believe is wrong — an estimated assessment, a disallowed input credit claim, or a determination on the VAT treatment of a transaction — you have the right to appeal it to the Tax Appeals Commission, the independent statutory body that decides Irish tax disputes separately from Revenue.

VAT assessments are appealed under exactly the same legal mechanism as any other tax head, so the process below follows Part 40A of the Taxes Consolidation Act 1997, the same framework used for income tax, corporation tax and CGT appeals.

What VAT Decisions Can You Appeal?

• An estimated VAT assessment — Revenue raised a VAT liability without your actual return figures
• Disallowed input VAT — Revenue refused a VAT reclaim on purchases or expenses
• A VAT registration determination — a dispute over whether you should be VAT-registered or on the correct scheme
• Rate or treatment disputes — disagreement over which VAT rate applies to your goods or services
• A surcharge or penalty attached to a VAT return or payment

Who Can Appeal a VAT Assessment?

Any VAT-registered trader — sole trader, partnership or company — who is aggrieved by a Revenue VAT assessment or determination can appeal. You do not need an accountant or solicitor to lodge the appeal yourself, though for complex input-VAT or cross-border treatment disputes, professional advice is often worthwhile.

What Must Your Notice of Appeal Include?

A valid notice of appeal under section 949I should include:

1. Your business name, VAT number and address
2. The Revenue assessment or determination reference number
3. The VAT period(s) in dispute
4. The amount assessed or disputed
5. Your grounds of appeal — set out clearly, one point per paragraph
6. A statement that the appeal is within the 30-day time limit
7. A request that the assessment be reduced, discharged or varied

For VAT disputes, the grounds matter more than usual — an estimated assessment is often successfully overturned simply by submitting the actual figures with supporting invoices, so state clearly what the correct position is and why.

How to Lodge Your Appeal

Online

Submit through the Tax Appeals Commission's portal at taxappeals.ie, uploading your notice of appeal as a PDF.

By Post

Tax Appeals Commission
Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24

Use recorded delivery if posting, so you have proof of submission within the 30-day window.

What Happens After You Lodge Your VAT Appeal?

Revenue is notified once your appeal is registered. Many VAT disputes — especially estimated assessments — are resolved once Revenue reviews the actual figures and supporting documentation you submit, without needing a formal hearing before a Commissioner.

Frequently Asked Questions

Can I appeal a VAT surcharge separately from the assessment?

Yes. A surcharge or penalty attached to a VAT liability can be appealed on its own grounds, even if you accept the underlying VAT figure.

Do I need to pay the disputed VAT before appealing?

No. Lodging a notice of appeal does not require you to pay the disputed amount first, though interest may continue to accrue on any VAT ultimately found to be due — check your specific liability position with the Collector-General's office if unsure.

What if Revenue estimated my VAT because I filed late?

You can still appeal the estimate. Submitting your actual return and supporting records alongside your notice of appeal is usually the fastest way to have an estimated VAT assessment corrected.