A Revenue audit is an examination of your tax returns and supporting records. While the prospect can be stressful, knowing what to expect and being well-prepared makes the process much smoother.
Revenue uses data analytics to identify returns that may be incorrect. Common triggers include: large deductions relative to income, inconsistencies between different returns, information from third parties (banks, employers, RTB), changes in lifestyle not matching declared income, and random selection.
You must retain all records supporting your tax return for at least 6 years. This includes: invoices, receipts, bank statements, contracts, mileage logs, property records, and payroll records. Revenue expects electronic records for business accounts.
You have the right to representation (by an accountant or tax advisor), the right to be treated fairly and courteously, and the right to appeal any assessment. Revenue's Code of Practice for Revenue Audit and other Compliance Interventions sets out the procedures.
A correct, well-prepared return reduces audit risk. Our Tax Return Filing service produces a full computation. From EUR 199.
File Your Return - from EUR 199Revenue uses several levels of intervention, from the least invasive to the most serious. A profile interview is a general discussion about your affairs. An aspect query focuses on one specific issue (e.g. a particular deduction). A full audit is a detailed examination of your entire tax affairs for one or more years. The level depends on what triggered the intervention and how significant the issue appears.
If Revenue finds underpayment, you will owe the tax plus interest (0.0219% per day) plus penalties. Penalties depend on the severity: 3% for a prompted qualifying disclosure (you come forward before Revenue contacts you), 10% for an unprompted qualifying disclosure during the audit, and up to 100% for deliberate default. Making a qualifying disclosure before or during the audit significantly reduces penalties.
Organise your records before the audit date. Have all receipts, invoices, bank statements, contracts, and tax returns for the relevant years ready. Consider appointing a tax advisor to represent you. Respond to correspondence promptly and provide information requested within the timeframes given. Cooperation with the audit process is noted by Revenue and affects the outcome.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.