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VAT preliminary tax?

  • 09-11-2017 10:25am
    #1
    fafner
    Registered Users, Registered Users 2 Posts: 2 ✭


    Hi all,

    I'm currently going through my PhD in Comparative law, and there's a question that I just can't wrap my head around.

    Under the Irish fiscal law, are self-assessment tax payers supposed to file a preliminary tax return on the VAT due, as the law dictates for i.e.?

    I couldn't find any clue about that, still I'm puzzled, as most European countries adopt this system.

    Thanks to all of you for your help and your time.


Comments

  • #2
    exaisle
    Registered Users, Registered Users 2 Posts: 2,675 ✭✭✭exaisle


    Preliminary Tax doesn't apply to VAT (as far as I'm aware).

    VAT falls due on the 19th of the month after which the accounting period to which it refers ends.


  • #3
    fafner
    Registered Users, Registered Users 2 Posts: 2 ✭fafner


    Thank you, exaisle.

    That would explain why I couldn't find any mention of it despite my research.


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