On 7 October 2016, Revenue published eBrief No. 82/16, which contains a new Tax and Duty Manual on how to protect businesses against being involved in VAT fraud. The Tax and Duty Manual was issued in order to take into account joint and several liability provisions, as well as the cancellation of VAT registration numbers (see Ireland-3, News 18 February 2016).
The new Tax and Duty Manual covers, amongst other topics, due diligence issues and risk indicators.
The document can be read in full here.