72. Storage of invoices

This section provides that invoices must be stored and kept as part of the records of a taxable person as required by section 84. It also provides that records that are not stored electronically in accordance with Revenue requirements (see Regulation 21 of the VAT Regulations 2010 and section 887 of the Taxes Consolidation Act 1997) must be stored within the State. However, subject to any conditions that may be set by Revenue, the records may be stored outside the State.

Relevant Date: Finance Act 2019