Value-Added Tax Consolidation Act 2010

66.

Issue of invoices and other documents.

[VATA s. 17(1), (1A) and (1C) to (1E)]

66.— F122 [ (1)( a ) An accountable person

(i) who supplies goods or services to

(I) another accountable person,

(II) a public body,

(III) a person who carries on an exempted activity,

(IV) a person (other than an individual) in another Member State in such circumstances that tax is chargeable at any of the rates specified in section 46(1) , or

(V) a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,

or

(ii) who supplies goods to a person in another Member State in the circumstances referred to in section 30(1)(a)(ii) ,

shall issue to the person so supplied, in respect of each such supply, an invoice, in paper format or subject to subsection (2) in electronic format, and containing such particulars as may be specified by regulations.

( b ) Notwithstanding paragraph (a) , an accountable person who supplies goods or services to

(i) another accountable person,

(ii) a public body, or

(iii) a person who carries on an exempted activity in the State,

may instead issue to the person so supplied, a simplified invoice to the amount of 100 or less, in respect of each such supply and in such form and containing such particulars as may be specified by regulations.

( c ) An accountable person who supplies goods or services, which if an invoice (in accordance with paragraph (a) ) were issued at the time of each separate supply of those goods or services would become chargeable to tax within the same calendar month, may instead issue a summary invoice detailing those supplies of goods or services to the person so supplied for that calendar month, in such form and containing such particulars as may be specified by regulations. ]

F123 [ (2) An invoice or other document issued in electronic format by an accountable person is deemed to be so issued for the purposes of subsection (1) , if

( a ) each such invoice or other document is issued and received by prior agreement between the person who issues the invoice or other document and the person who is in receipt of that invoice or document, and

( b ) the electronic system used to issue or receive any such invoice or other document conforms with such specifications as are required by regulations.

(2A)( a ) An accountable person who issues or receives an invoice or other document under this Chapter, and for the purposes of section 84(1) , shall apply business controls to each such invoice or other document to ensure

(i) the authenticity of the origin of that invoice or other document,

(ii) the integrity of the content of that invoice or other document, and

(iii) that there is a reliable audit trail for that invoice or other document and the supply of goods or services as described therein.

( b ) The accountable person shall furnish evidence of the business controls used to comply with paragraph (a) as may be required by the Revenue Commissioners and such evidence shall be subject to such conditions as may be specified in regulations (if any). ]

(3) Where a taxable person who carries on a business in the State supplies greenhouse gas emission allowances (within the meaning of section 16(2) ) to a recipient (within the meaning of section 16(2) ), the person shall issue a document to the recipient indicating—

( a) that the recipient is liable to account for the tax chargeable on that supply, and

( b) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding F124 [ the rate at which tax is chargeable and ] the amount of tax payable.

(4)( a) Where a subcontractor who is an accountable person supplies a service to which section 16(3) applies, then the subcontractor shall issue a document to the principal indicating—

(i) that the principal is liable to account for the tax chargeable on that supply, and

(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding F124 [ the rate at which tax is chargeable and ] the amount of tax payable.

( b) Where the principal and the subcontractor so agree, section 71(1) may apply to this document as if it were an invoice.

F125 [ (4A)( a ) Where a taxable person who carries on a business in the State supplies scrap metal (within the meaning of section 16(4)(a) ) to a recipient (within the meaning of section 16(4)(b) ), the person shall issue a document to the recipient indicating

(i) that the recipient is liable to account for the tax chargeable on that supply, and

(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding F124 [ the rate at which tax is chargeable and ] the amount of tax payable.

( b ) Where the recipient and the person who supplied the scrap metal so agree, section 71(1) may apply to this document as if it were an invoice. ]

F126 [ (4B)( a ) Where an accountable person supplies construction work to which section 16(5)(b) applies, the person shall issue a document to the recipient of such supplies indicating

(i) that the recipient is liable to account for the tax chargeable on that supply, and

(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding the rate at which the tax is chargeable and the amount of tax payable.

( b ) Where the recipient and the person who supplied the construction work so agree, section 71(1) may apply to this document as if it were an invoice. ]

F127 [ (4C)( a ) Where a taxable person who carries on a business in the State makes a supply of gas or electricity (to which section 16(6) applies) to a recipient (within the meaning of section 16(6)(b) ), the person shall issue a document to the recipient indicating

(i) that the recipient is liable to account for the tax chargeable on that supply, and

(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding the rate at which tax is chargeable and the amount of tax payable.

( b ) Where the recipient and the person who supplied the gas or electricity so agree, F128 [ section 71 ] may apply to this document as if it were an invoice.

(4D)( a ) Where a taxable person who carries on a business in the State makes a supply of a gas or an electricity certificate (within the meaning of section 16(7)(a) ), to a recipient (within the meaning of section 16(7)(b) ), the person shall issue a document to the recipient indicating

(i) that the recipient is liable to account for the tax chargeable on that supply, and

(ii) such other particulars as would be required to be included in that document if that document were an invoice required to be issued in accordance with subsection (1) but excluding the rate at which tax is chargeable and the amount of tax payable.

( b ) Where the recipient and the person who supplied the gas or electricity certificate so agree, section 71(1) may apply to this document as if it were an invoice. ]

(5) F129 [ ]

Annotations:

Amendments:

F122

Substituted (1.01.2013) by European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 2(c)(i), in effect as per reg. 1(2).

F123

Substituted (1.01.2013) by European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 2(c)(ii), in effect as per reg. 1(2).

F124

Inserted (31.03.2012) by Finance Act 2012 (9/2012), s. 138 and sch. 6 par. 3(e), commenced as per par. 4(b).

F125

Inserted (1.05.2011) by Finance Act 2011 (6/2011), s. 59(1)(c), commenced as per s. 59(2).

F126

Inserted (1.05.2012) by Finance Act 2012 (9/2012), s. 86(1)(e), commenced as per s. 86(2).

F127

Inserted (1.01.2016) by Finance Act 2015 (52/2015), s. 52(1)(c), commenced as per s. 52(2).

F128

Substituted (25.12.2017) by Finance Act 2017 (41/2017), s. 58(d), commenced on enactment.

F129

Deleted (31.03.2012) by Finance Act 2012 (9/2012), s. 88, commenced on enactment.

Editorial Notes:

E18

Additional information required to be included in document issued by travel agents under subs. (5)(b) prescribed (1.01.2011) by Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), reg. 32, in effect as per reg. 1(2).

E19

Certain messages issued or received by electronic means deemed to be so issued or received for the purposes of subs. (2) (1.01.2011) by Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), reg. 21, in effect as per reg. 1(2); as amended (1.01.2013) by Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012), reg. 3, in effect as per reg. 1(2).

E20

Particulars required to be included in invoices prescribed for purposes of subs. (1) (1.01.2011) by Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), reg. 20, in effect as per reg. 1(2); as amended (1.01.2013) by Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012), reg. 3, in effect as per reg. 1(2).