VAT – New Invoicing Rules – 1 January 2013

New VAT invoicing rules come into effect on 1 January 2013. The new rules are contained in EU (VAT) Regulations 2012 (S.I. No. 354 of 2012) and VAT (Amendment) Regulations 2012 (S.I. No. 458 of 2012). These regulations transpose into Irish law Council Directive 2010/45/EU of 13 July 2010. The VAT (Amendment) Regulations 2012 also include a number of other amendments that are mainly of a technical nature.

Full details of the new invoicing rules are available at VAT Invoicing - New Rules from 1 January 2013.