Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
21. Electronic invoicing
(1) In this Regulation—
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“advanced electronic signature” means an electronic signature which is—
(a) uniquely linked to the signatory,
(b) capable of identifying the signatory,
(c) created using means that are capable of being maintained by the signatory under his or her sole control, and
(d) linked to the data to which it relates in such a manner that any subsequent change of the data is detectable;
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“electronic data interchange” means the electronic transfer, from computer to computer, of commercial and administrative data using an agreed standard to structure a message;
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“electronic record” means a record required to be kept for the purposes of Chapter 7 of Part 9 or section 124(7) of the Act which is generated, transmitted and stored electronically;
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“electronic signature” means data in electronic form which are attached to or logically associated with a message and which serve as a method of authentication;
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“message” means an invoice, [2]>summary invoice, simplified invoice,<[2] credit note, debit note, settlement voucher or document issued or received in accordance with Chapter 2 of Part 9 of the Act and which is transmitted electronically;
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“signatory”, “signature-creation data”, “signature-creation device”, “signature-verification-data” and “signature-verification device” have the meanings assigned to them by the Electronic Commerce Act 2000 (No. 27 of 2000);
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“trading partners” means any 2 persons engaged by prior agreement in the electronic exchange of messages;
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“transmission” means the transfer or making available of a message to a trading partner by electronic means;
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“unique identification number” means a sequential number which is based on one or more series and which uniquely identifies a message transmitted between trading partners.
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(2) (a) A message issued or received by electronic means by an accountable person is deemed to be so issued or received for the purposes of section 66(2) of the Act if each such message—
(i) is transmitted between trading partners using an electronic data interchange system which satisfies the requirements specified in subparagraphs (b) and (c), or
(ii) is transmitted between trading partners using an advanced electronic signature and an associated system which satisfy the requirements specified in subparagraphs (b) and (c).
(b) The electronic data interchange system or the advanced electronic signature and associated system used by the accountable person referred to in subparagraph (a) is required to be capable of—
(i) producing, retaining and storing, and making available to an officer of the Commissioners on request, electronic records and messages in such form and containing such particulars as may be required in accordance with Chapters 2 and 7 of Part 9 and section 124(7) of the Act and Regulations made under the Act,
(ii) causing to be reproduced on paper any electronic record or message required to be produced, retained or stored in accordance with Chapters 2 and 7 of Part 9 and section 124(7) of the Act and Regulations made under the Act,
(iii) allocating a unique identification number for each message transmitted, and
(iv) maintaining electronic records in such manner that allows their retrieval by reference to the name of a trading partner or the date of the message or the unique identification number of the message.
(c) The electronic data interchange system or the advanced electronic signature and associated system used by the accountable person referred to in subparagraph (a) is required to—
(i) preclude the repeated transmission of a message,
(ii) preclude the omission of any message from the electronic record,
(iii) verify the origin or receipt of a message by a trading partner, and
(iv) guarantee the integrity of the contents of a message, or of an electronic record related to that message, during transmission and during the period provided for in Chapter 7 of Part 9 of the Act for the retention of records, invoices or any other documents specified in the Act or in Regulations made under the Act.
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(2) The electronic system referred to in section 66(2)(b) of the Act is required to be capable of—
(a) producing, retaining and storing, and making available to an officer of the Commissioners on request, electronic records and messages in such form and containing such particulars as may be required in accordance with Chapters 2 and 7 of Part 9 and section 124(7) of the Act and Regulations made under that Act,
(b) causing to be reproduced in paper or electronic format any electronic record or message required to be produced, retained or stored in accordance with Chapters 2 and 7 of Part 9 and section 124(7) of the Act and Regulations made under that Act, and
(c) maintaining electronic records in such manner that allows their retrieval by reference to the name of the person who issues or receives the message or the date of the message or the unique identification number of the message.
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(3) An accountable person may transmit messages by means other than those referred to in paragraph (2)(a) where—
(a) he or she is satisfied that such messages are recorded, retained and transmitted in accordance with section 66(2) of the Act,
(b) the requirements of subparagraphs (b) and (c) of paragraph (2) and paragraph (4) are met, and
(c) he or she notifies the Commissioners accordingly.
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(3) Where an accountable person transmits a batch of messages the details that are common to each individual message may be recorded by that person once per transmission if the details for each message in that batch are accessible on request by an officer of the Commissioners.
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(4) (a) An accountable person who issues or receives messages by electronic means [12]>in accordance with paragraph (2)(a)<[12] is required to—
(i) retain and store such messages or copies of such messages, as appropriate, together with electronic records relating to those messages, and
(ii) retain and store electronically the following data:
(I) details of the form of encryption, electronic signature, signature creation data or device, signature verification data or device, or any other method used to ensure the integrity of the records and messages transmitted, retained and stored and the authenticity of their origin,
(II) details of where and in what format the information required in accordance with subclause (I) is stored and how it can be accessed.
(b) An accountable person who issues or receives messages by electronic means is required to—
(i) provide details on request to an officer of the Commissioners on where and how an electronic record or message is stored on that person’s system and how it can be accessed by that officer,
(ii) allow such access to electronic records or messages for inspection by an officer of the Commissioners at all reasonable times, and
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(iii) reproduce any such electronic record or message on paper on request by an officer of the Commissioners including details required to be retained and stored under subparagraph (a).
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(iii) reproduce any such electronic record or message in paper or electronic format, including details required to be retained and stored under subparagraph (a), on request by an officer of the Commissioners and in such format as specified by the officer at the time of the request.
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