What is a TAN

A TAN is a pre-payment account that a trader can open with Irish Revenue. This account allows for frontier payment of:

 

⦁ Customs Duty

⦁ Excise Duty

⦁ Import VAT

 

The TAN used may belong to the Declarant, Importer, or Representative for the consignment.

 

Payments must be calculated before arrival at the frontier, as the TAN must be topped up via the Revenue ROS account of the party responsible for paying the total amount.

 

This is not the only method of paying VAT—see Postponed VAT Accounting for more information.