Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
Chapter 2
Invoicing
66 Issue of invoices and other documents.
[VATA s. 17(1), (1A) and (1C) to (1E)]
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(1) An accountable person—
(a) who supplies goods or services—
(i) to another accountable person,
(ii) to a public body,
(iii) to a person who carries on an exempted activity,
(iv) to a person (other than an individual) in another Member State of the Community in such circumstances that tax is chargeable at any of the rates specified in section 46(1), or
(v) to a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,
or
(b) who supplies goods to a person in another Member State of the Community 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 such form and containing such particulars as may be specified by regulations.
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(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.
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(2) (a) Subject to paragraph (b), an invoice or other document required to be issued by a person under this Chapter shall be deemed to be so issued by the person if the particulars which are required by regulations to be contained in that invoice or other document are recorded, retained and transmitted electronically by a system (or systems) which ensures (or ensure) the integrity of those particulars and the authenticity of their origin, without the issue of any invoice or other document containing those particulars.
(b) An invoice or other document required to be issued under this Chapter shall not be deemed by paragraph (a) to be so issued unless the person who is required to issue that invoice or other document—
(i) complies with such conditions as are specified by regulations, and
(ii) the system (or systems) used by that person conforms (or conform) with such specifications as are required by regulations.
(c) The person who receives a transmission referred to in paragraph (a) shall not be deemed to be issued with an invoice or other document required to be issued under this Chapter unless—
(i) the particulars that are required by regulations to be contained in that invoice or other document are received electronically in a system that ensures the integrity of those particulars and the authenticity of their origin,
(ii) that system conforms with such specifications as are required by regulations, and
(iii) that person complies with such conditions as are specified by regulations.
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(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).
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(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 [4]>the rate at which tax is chargeable and<[4] 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 [5]>the rate at which tax is chargeable and<[5] 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.
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(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 [6]>the rate at which tax is chargeable and<[6] 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.
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(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.
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(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, [10]>section 71(1)<[10][10]>section 71<[10] 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.
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(5) (a) In this subsection—
“travel agent” and “margin scheme services” have the meanings respectively assigned to them by section 88(1);
“qualifying accommodation” and “qualifying conference” have the meanings respectively assigned to them by section 60(1).
(b) Where a travel agent supplies margin scheme services that include qualifying accommodation in connection with the attendance by a traveller at a qualifying conference, the travel agent shall issue a document to the traveller containing particulars of the amount of tax chargeable by the accommodation provider in respect of the supply of the qualifying accommodation to that traveller.
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