20. Invoices and other documents

(1) In this Regulation “reverse charge supply” means a supply of goods or services to a person in another Member State who is liable to pay value-added tax under the VAT Directive on such supply.

(2) The following particulars are specified for purposes of section 66(1) of the Act and are required to be included in every invoice issued, or deemed to be issued, by an accountable person:

(a) the date of issue of the invoice,

(b) a sequential number, based on one or more series, which uniquely identifies the invoice,

(c) the full name, address and registration number of the person who supplied the goods or services to which the invoice relates,

(d) the full name and address of the person to whom the goods or services were supplied,

(e) in the case of a reverse charge supply, the value-added tax identification number of the person to whom the supply was made and an indication that a reverse charge applies,

(f) in the case of a supply of goods, other than a reverse charge supply, to a person registered for value-added tax in another Member State, the person’s value-added tax identification number in that Member State and an indication that the invoice relates to an intra-Community supply of goods,

(g) the quantity and nature of the goods supplied or the extent and nature of the services rendered,

(h) the date on which the goods or services were supplied or, in the case of supplies specified in section 70(2) of the Act, the date on which the payment on account was made, in so far as that date differs from the date of issue of the invoice,

(i) in respect of the goods or services supplied—

(i) the unit price exclusive of tax,

(ii) any discounts or price reductions not included in the unit price, and

(iii) the consideration exclusive of tax,

(j) in respect of the goods or services supplied, other than reverse charge supplies—

(i) the consideration exclusive of tax per rate of tax, and

(ii) the rate of tax chargeable,

(k) the tax payable in respect of the supply of the goods or services, except—

(i) in the case of a reverse charge supply, or

(ii) where section 87(9) or 89(5) of the Act applies,

and

(l) in the case where a tax representative is liable to pay the value-added tax in another Member State, the full name and address and the value-added tax identification number of that representative.

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(2A) Notwithstanding paragraph (2), every simplified invoice issued by an accountable person in accordance with section 66(1)(b) of the Act is required to include the following particulars:

(a) the date of issue,

(b) a sequential number that uniquely identifies the invoice,

(c) the full name, address and registration number of the person who supplied the goods or services,

(d) a description of the goods or services supplied, and

(e) the tax payable or the consideration exclusive of tax in respect of the supply of the goods or services.

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(3) An invoice, credit note or debit note issued by an accountable person in accordance with Chapter 2 of Part 9 of the Act relating to an intra-Community supply of a new means of transport (within the meaning given by section 2 of the Act) is required to include the details necessary to identify the goods as a new means of transport.

(4) Every invoice issued by an accountable person in accordance with section 67(1)(a) of the Act in respect of an increase in consideration is required to include the particulars specified in subparagraphs (a) to (f) of paragraph (2), and shall indicate—

(a) the amount, exclusive of tax, of the increase in consideration for the supply,

(b) the rate or rates of tax and the amount of tax at each rate appropriate to that increase in consideration, and

(c) a cross-reference to every other invoice issued by the accountable person in respect of the total consideration for the supply.

(5) Every credit note or debit note issued by a person in accordance with section 67(1)(b) or 67(2) of the Act is required to include the following particulars:

(a) the date of issue of the note,

(b) a number which uniquely identifies the note,

(c) the full name, address and registration number of the person issuing the note,

(d) the full name, address and registration number of the person to whom the note is being issued,

(e) in the case of a supply to a person who is registered for value-added tax in another Member State, the person’s value-added tax identification number in that Member State,

(f) the reason why the note is being issued and a cross-reference to the invoice which was issued for the supply in respect of which the consideration was reduced,

(g) the amount of the consideration, exclusive of tax, in respect of which the note is being issued, and

(h) the rate or rates of tax current when the invoice referred to in subparagraph (f) was issued and the amount of tax at each rate as appropriate to the consideration shown on the note.

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(6) Every invoice issued by an accountable person in accordance with section 87(9) or 89(5) of the Act is required to indicate that the margin scheme or auction scheme, as appropriate, has been applied.

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(6) An invoice issued by an accountable person in respect of a supply of auction scheme goods within the meaning of section 89 of the Act is required to include the endorsement “Margin scheme — Auction goods”.

(6A) An invoice issued by an accountable person in respect of a supply of margin scheme goods within the meaning of section 87 of the Act is required to include one of the following endorsements—

(a) “Margin scheme — Works of Art”,

(b) “Margin scheme — Collectors’ items and antiques”, or

(c) “Margin scheme — Second-hand goods”,

as may be appropriate.

(6B) An invoice issued by an accountable person in accordance with section 71 of the Act is required to include the endorsement “Self-billing”.

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(7) An invoice issued by an accountable person in respect of a supply of margin scheme services within the meaning of section 88 of the Act is required to include the endorsement “margin scheme — travel agents”.

(8) The amount of tax included on an invoice or other document issued in accordance with Chapter 2 of Part 9 of the Act is required to be expressed in euro.

(9) (a) Notwithstanding this Regulation, the Commissioners may allow invoices, credit notes, settlement vouchers or debit notes to be issued under simplified arrangements in accordance with Article 238 of the VAT Directive, but only if they include the following particulars:

(i) the date of issue,

(ii) identification of the supplier,

(iii) identification of the type of goods or services supplied,

(iv) the tax due or the information needed to calculate it, and

(v) such other details as the Commissioners may require.

(b) The Commissioners shall publish in the Iris Oifigiúil the details to be included in the documents referred to in subparagraph (a) and the circumstances under which they qualify for the simplified arrangements.

(10) Any person issuing (other than by electronic means in accordance with Regulation 21(2)(a)) an invoice, credit note or debit note in accordance with Chapter 2 of Part 9 of the Act is required to keep an exact copy of it and references in this Regulation to any such document include references to that copy.

(11) Where a document containing—

(a) a schedule of dates on which rent in respect of a letting of immovable goods which is chargeable to tax is due (in this paragraph referred to as “due dates”) under a letting agreement, and

(b) the particulars specified in paragraph (2),

is issued prior to the earliest of those due dates listed in that schedule, then that document shall be treated as an invoice issued in accordance with section 66(1) of the Act and shall be deemed to be so issued in respect of each rent payment listed in that schedule on the due date for that rent payment.

(12) Where the rate of tax changes during the period covered by the document referred to in paragraph (11), then that document shall be amended to provide for the new rate of tax and the corresponding amounts of tax due for the periods following the date of that change in the tax rate.