Link Report

(1) The Revenue Commissioners may, for the purposes of an inquiry or investigation, where they have reasonable grounds to believe that the service of such a notice may assist in the prevention and detection of tax evasion, serve a notice in writing on an accountable person, requiring such person, for such period as is specified in the notice, in relation to each supply of taxable goods or services made by that person to which the provisions of section 66(1)(a) do not apply, to issue, at the time of such supply, a document which shall—

(a) contain all the particulars that would be required by regulations to be included in the document if that document were an invoice required to be issued in accordance with section 66(1)(a), and

(2) A document issued pursuant to a notice served under subsection (1) may be issued as if it were an invoice issued in accordance with section 66(1), using a sequential number from a series of numbers used for the purpose of identifying invoices issued in accordance with section 66(1), subject to the accountable person keeping a separate record of the number within that series that applies to any such document so issued.

(2) A document issued pursuant to a notice served under subsection (1) may be issued as if it were an invoice issued in accordance with section 66(1), using a sequential number from a series of numbers used for the purpose of identifying invoices issued in accordance with section 66(1), subject to the accountable person keeping a separate record of the number within that series that applies to any such document so issued.

(v) the conditions to which the evidence of the business controls used to comply with paragraph (a) of section 66(2A) shall be subject as referred to in paragraph (b) of that provision,

(3) (a) Paragraph (b) and sections 59(2)(i) and 66(4) shall be construed together with Chapter 2 of Part 18 of the Taxes Consolidation Act 1997.

(i) in such form and containing such particulars as would be required in accordance with section 66(1) if he or she made the supply of the goods in the State to a person registered for value-added tax in another Member State,

(4) Where the invoice referred to in subsection (3) is issued pursuant to section 66(1), subsection (3) shall not apply unless the invoice is in the form and contains the particulars specified by regulations.

(1) Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1), the consideration as stated in that invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:

(3) Notwithstanding subsection (5) and section 69(1), where a person issues an invoice in accordance with section 66(1) which indicates a rate of tax and subsequent to the issue of that invoice it is established that a lower rate of tax applied, then—

(4) Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1) in respect of an amount received by way of a deposit, and section 74(4) applies, then—

(5) Notwithstanding subsection (1) but subject to subsection (6), where, subsequent to the issue to a registered person of an invoice in accordance with section 66(1), the consideration stated in that invoice is reduced or a discount is allowed in such circumstances that, by agreement between the persons concerned, the amount of tax stated in the invoice is unaltered, then—

(2) Notwithstanding subsection (1), where payment for the supply of goods or services (other than supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2) is made to a person, either in full or by instalments, before the supply is completed, the person shall issue an invoice in accordance with section 66(1) or 68(1), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations.

(b) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 57, 58, 102 or 104(1), (4) or (5), give to that other person in writing the particulars specified in regulations for the purposes of section 66(1) in respect of the goods or services supplied by the accountable person to that other person that are specified in the request.