AITI Chartered Tax Adviser

VAT health check

A VAT health check is a review of your existing operations and activities to ensure:

  • correct rates are being applied
  • sales invoices are issued in accordance with regulations
  • proper purchases invoices are received and recorded
  • VAT is calculated and accounted correctly
  • no VAT has been reclaimed on private or non-deductible expenditure
  • proper documentation is in place to very intra-EU supplies and exports outside the EU
  • VIES statements are properly completed
  • where there is partial entitlement to recovery that Revenue have approved the basis of recovery