Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
- Section 20 — Invoices and other documents
- Section 21 — Electronic invoicing
- Section 22 — Invoicing provisions for flat-rate farmers
- Section 23 — Time limits for issuing invoices and credit notes
- Section 24 — Returns
- Section 25 — Determination of tax due by reference to moneys received
- Section 26 — Statement of intra-Community supplies
- Section 27 — Accounts
- Section 28 — Intra-Community acquisitions — certain new means of transport
- Section 29 — Conditions under which the intra-Community supply of goods may be zero-rated