{"id":10758,"date":"2022-04-15T10:32:26","date_gmt":"2022-04-15T10:32:26","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10758"},"modified":"2024-03-31T15:54:25","modified_gmt":"2024-03-31T15:54:25","slug":"records","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/records\/","title":{"rendered":"Invoices"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/records\/#Invoice_Issue\" title=\"Invoice Issue\">Invoice Issue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/records\/#VAT_Invoices\" title=\"VAT Invoices\">VAT Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/records\/#Electronic_Invoices\" title=\"Electronic Invoices\">Electronic Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/records\/#Adjustments_and_Returns\" title=\"Adjustments and Returns\">Adjustments and Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/records\/#Self_Billing\" title=\"Self Billing\">Self Billing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/records\/#Flat_Rate_Farmers\" title=\"Flat Rate Farmers\">Flat Rate Farmers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/records\/#Special_Requirements\" title=\"Special Requirements\">Special Requirements<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/records\/2\/#Issue_of_invoices_and_other_documents\" title=\"Issue of invoices and other documents.\">Issue of invoices and other documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/records\/2\/#Amendments_to_invoices\" title=\"Amendments to invoices.\">Amendments to invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/records\/2\/#Flat-rate_farmer_invoices_and_other_documents\" title=\"Flat-rate farmer invoices and other documents.\">Flat-rate farmer invoices and other documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/records\/2\/#Invoices_or_credit_notes_%E2%80%93_errors_etc\" title=\"Invoices or credit notes &#8211; errors, etc.\">Invoices or credit notes &#8211; errors, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/records\/2\/#Time_limits_for_issuing_invoices_etc\" title=\"Time limits for issuing invoices, etc.\">Time limits for issuing invoices, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/records\/2\/#Self-billing_and_outsourcing\" title=\"Self-billing and outsourcing.\">Self-billing and outsourcing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/records\/2\/#Storage_of_invoices\" title=\"Storage of invoices.\">Storage of invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/records\/2\/#Requests_for_particulars_in_respect_of_repayment_of_tax\" title=\"Requests for particulars in respect of repayment of tax.\">Requests for particulars in respect of repayment of tax.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Invoice_Issue\"><\/span>Invoice Issue<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A supplier must issue a VAT invoice to another vatable person, a State Authority, a person carrying out an exempted activity, persons trading in another state, persons who have to self-account in another state, persons buying in \u00a0another state under distant selling arrangements.<\/p>\n<p>Persons entitled to reclaim VAT, who are not obliged to be registered for VAT but qualify for certain legislative concessions in relation to repayment of VAT may request an invoice. It \u00a0must be furnished within 30 days.<\/p>\n<p>The supplier must retain a copy of the invoices, supporting documents and \u00a0references.\u00a0 They may be retained electronically. See above.<\/p>\n<p>A VAT invoice must be issued by the 15<sup>th<\/sup> day of the month following that in which the goods or services are supplied.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VAT_Invoices\"><\/span>VAT Invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A VAT invoice must be issued in the prescribed form.\u00a0 This is central to the VAT system.\u00a0 The VAT issue provides the basis of deduction when it is supplied to a VAT registered trader.<\/p>\n<p>The VAT must be expressed in Euro, although the consideration need not necessarily be in Euros.\u00a0 Where a foreign currency is used, it may be converted at an exchange rate to be agreed by the Revenue, or at\u00a0 the latest selling rate published by the Central Bank.<\/p>\n<p>In some cases, \u00a0such as in subcontracting in the construction and related industries, where the contractor to whom the supply is made must \u201cself-account\u201d. The subcontractor issues a document but not an invoice.<\/p>\n<p>There are some variations in the information required for various types of invoicing qualify invoice. The following is required for domestic sale<\/p>\n<ul>\n<li>Date of invoice<\/li>\n<li>Sequential number<\/li>\n<li>Name address and VAT number of supplier<\/li>\n<li>Name and address of buyer<\/li>\n<li>Quantity and nature of goods or services<\/li>\n<li>Date of supply of goods or services<\/li>\n<li>Unit prices excluding VAT discounts VAT exclusive price<\/li>\n<li>Consideration\/price<\/li>\n<li>Rate of VAT charged<\/li>\n<li>VAT payable<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Electronic_Invoices\"><\/span>Electronic Invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue Commissioners may make regulations to give full effect to e-invoicing.\u00a0 Electronic invoicing is deemed as effective as paper manual invoicing.\u00a0 E-provisions may give power to make regulations \u00a0in relation to invoices.<\/p>\n<p>The Revenue Commissioners have made regulations to give full effect to e-invoicing.\u00a0 Subject to compliance with the requirements, an electronic invoice may be used. Electronic invoicing is deemed as effective as paper manual invoicing.<\/p>\n<p>Electronically issued invoices must comply with certain security and integrity requirements specified by regulations.\u00a0 They must contain the requisite information The recipient must have an electronic system that is equally satisfactory, in terms of integrity and authenticity. The recipient must comply with requirements.\u00a0 The integrity of both systems must be assured.<\/p>\n<p>There are standards in respect of electronic point of sale systems and the application of VAT to them.\u00a0 They must be capable of providing information which complies with the requisite record requirements<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Adjustments_and_Returns\"><\/span>Adjustments and Returns<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where an additional price is payable agreed a supplementary invoice is required. Where a prepayment is made, the invoice must be issued by the 15th day of the following month.\u00a0 The invoice may be raised in the amount of the prepayment.<\/p>\n<p>Where a deposit is taken and the invoice is issued, VAT paid may be recovered, if the transaction does not proceed.\u00a0 A credit note must be issued in respect of the deposit where the transaction does not proceed.<\/p>\n<p>Where prices are adjusted, supplementary invoices are required.\u00a0 The format is prescribed.\u00a0 The supplementary invoice must be issued within 15 days of the adjustment in price.<\/p>\n<p>The format of credit notes and debit notes is prescribed.\u00a0 The credit or debit note must be issued within 15 days of the agreement for \u00a0price adjustment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Self_Billing\"><\/span>Self Billing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In accordance with certain modern practices, there is provision for self-billing.\u00a0 Certain larger operators operate more efficiently by self-issuing invoices themselves or outsourcing the billing process.\u00a0 Subject to conditions, a supplier may be deemed to have issued an invoice where it is prepared by the customer.<\/p>\n<p>There must be prior agreement between the customer and supplier.\u00a0 Each must be VAT-registered.\u00a0 They must meet the conditions in the regulations in relation to form and content.\u00a0 There must be agreed procedures for the verification of the validity of the invoice. The \u00a0invoice is deemed to be issued by the supplier.\u00a0 The customer is deemed to issue it in his behalf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Flat_Rate_Farmers\"><\/span>Flat Rate Farmers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are special rules in relation to flat-rate farmers. The flat-rate farmer is not a VAT-registered. They may elect for an addition of 5.4% to the consideration they receive, for the sale of certain agricultural produce.\u00a0 Such farmers must issue a special form of invoice setting out the consideration exclusive and inclusive of the flat rate addition.<\/p>\n<p>Where the purchaser requires an invoice, it provides the form to enable the flat rate farmer to create the invoice and enters requisite details. The purchaser gives the farmer a copy invoice.\u00a0 The flat-rate farmer may issue an invoice irrespective of the above conditions being met. The regulations make provisions for credit notes.\u00a0 Many of the above provisions in respect of invoicing apply. There are equivalent provisions applicable to \u00a0flat-rate farmers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Requirements\"><\/span>Special Requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue Commissioners may require a supplier to issue an invoice type document\u00a0 \u00a0to other \u00a0customers if they believe that doing so may assist in the prevention or detection of tax evasion.\u00a0 It must contain all the particulars which an invoice issued under the legislation would contain.\u00a0 It must state, it is to be issued under the section 108B of the VAT Consolidation Act.<\/p>\n<p>The supplier may exclude from such documents issued reference to section 108B if it uses a sequential number from a series of numbers used for the purpose of identifying VAT invoices and keep specific records of which of those invoices are issued pursuant to that section.\u00a0 A notice can be issued for a period of up to two months and must commence no earlier than seven days after issue of the notice.\u00a0 It must inform the person concerned of the consequences of failure to comply with the notice.\u00a0 Fixed penalty applies to failure.<\/p>\n<h2><!--nextpage-->VALUE-ADDED TAX CONSOLIDATION ACT<\/h2>\n<p>66.<\/p>\n<h4>Issue of invoices and other documents.<\/h4>\n<p>(1)<\/p>\n<p>(a)An accountable person &#8211;<\/p>\n<p>(i)who supplies goods or services to &#8211;<\/p>\n<p>(I)another accountable person,<\/p>\n<p>(II)a public body,<\/p>\n<p>(III)a person who carries on an exempted activity,<\/p>\n<p>(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<\/p>\n<p>(V)a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,<\/p>\n<p>or<\/p>\n<p>(ii)who supplies goods to a person the supply of which goods is deemed, by virtue of section 30, to have taken place in another Member State, except where the Union scheme within the meaning of section 91A is used,<\/p>\n<p>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.<\/p>\n<p>(b)Notwithstanding paragraph (a), an accountable person who supplies goods or services to &#8211;<\/p>\n<p>(i)another accountable person,<\/p>\n<p>(ii)a public body, or<\/p>\n<p>(iii)a person who carries on an exempted activity in the State,<\/p>\n<p>may instead issue to the person so supplied, a simplified invoice to the amount of \u20ac100 or less, in respect of each such supply and in such form and containing such particulars as may be specified by regulations.<\/p>\n<p>(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.<\/p>\n<p>(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 &#8211;<\/p>\n<p>(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<\/p>\n<p>(b)the electronic system used to issue or receive any such invoice or other document conforms with such specifications as are required by regulations.<\/p>\n<p>(2A)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)the authenticity of the origin of that invoice or other document,<\/p>\n<p>(ii)the integrity of the content of that invoice or other document, and<\/p>\n<p>(iii)that there is a reliable audit trail for that invoice or other document and the supply of goods or services as described therein.<\/p>\n<p>(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).<\/p>\n<p>(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 &#8211;<\/p>\n<p>(a)that the recipient is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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 the rate at which tax is chargeable and the amount of tax payable.<\/p>\n<p>(4)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)that the principal is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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.<\/p>\n<p>(b)Where the principal and the subcontractor so agree, section 71(1) may apply to this document as if it were an invoice.<\/p>\n<p>(4A)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)that the recipient is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(4B)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)that the recipient is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(4C)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)that the recipient is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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.<\/p>\n<p>(b)Where the recipient and the person who supplied the gas or electricity so agree, section 71 may apply to this document as if it were an invoice.<\/p>\n<p>(4D)<\/p>\n<p>(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 &#8211;<\/p>\n<p>(i)that the recipient is liable to account for the tax chargeable on that supply, and<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>67.<\/p>\n<h4>Amendments to invoices.<\/h4>\n<p>(1)Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1), the consideration as stated in that invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:<\/p>\n<p>(a)if the consideration is increased, the person shall issue to that other person another invoice in such form and containing such particulars as may be specified by regulations in respect of the increase;<\/p>\n<p>(b)if the consideration is reduced or a discount is allowed &#8211;<\/p>\n<p>(i)the person shall issue to that other person a document (in this Act referred to as a &#8220;credit note&#8221;) containing particulars of the reduction or discount in such form and containing such other particulars as may be specified by regulations, and<\/p>\n<p>(ii)if that other person is an accountable person, the amount which the accountable person may deduct under Chapter 1 of Part 8 shall, in accordance with regulations, be reduced by the amount of tax shown on that credit note.<\/p>\n<p>(2)Where a person who is entitled to receive a credit note under subsection (1)(b) from another person issues to that other person, before the date on which a credit note is issued by that other person, a document (in this subsection referred to as a &#8220;debit note&#8221;) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act &#8211;<\/p>\n<p>(a)the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the note was accepted a credit note containing the particulars set out in that debit note, and<\/p>\n<p>(b)the person to whom the debit note is issued shall, if he or she accepts it, be deemed to have issued to the person from whom the debit note was received a credit note containing the particulars set out in that debit note.<\/p>\n<p>(3)Notwithstanding subsection (5) and section 69 (1), where a person issues an invoice in accordance with section 66(1) which indicates a rate of tax and subsequent to the issue of that invoice it is established that a lower rate of tax applied, then &#8211;<\/p>\n<p>(a)the amount of consideration stated on that invoice shall be deemed to have been reduced to nil,<\/p>\n<p>(b)subsection (1)(b) shall have effect, and<\/p>\n<p>(c)following the issue of a credit note in accordance with subsection (1)(b), the person shall issue another invoice in accordance with this Act and regulations.<\/p>\n<p>(4)[deleted]<\/p>\n<p>(5)Notwithstanding subsection (1) but subject to subsection (6), where, subsequent to the issue to a registered person of an invoice in accordance with section 66(1), the consideration stated in that invoice is reduced or a discount is allowed in such circumstances that, by agreement between the persons concerned, the amount of tax stated in the invoice is unaltered, then &#8211;<\/p>\n<p>(a)paragraph (b) of subsection (1) shall not apply in relation to the person by whom the invoice was issued,<\/p>\n<p>(b)the reduction or discount concerned shall not be taken into account in computing the liability to tax of the person making the reduction or allowing the discount,<\/p>\n<p>(c)section 69(1) shall not apply, and<\/p>\n<p>(d)the amount which the person in whose favour the reduction or discount is made or allowed may deduct in respect of the relevant transaction under Chapter 1 of Part 8 shall not be reduced.<\/p>\n<p>(6)Subsection (5) shall not apply in any case where &#8211;<\/p>\n<p>(a)[deleted]<\/p>\n<p>(b)the person who issued the invoice referred to in subsection (5) was, at the time of its issue, a person authorised, in accordance with section 80(1), to determine that person&#8217;s tax liability in respect of supplies of the kind in question by reference to the amount of moneys received.<\/p>\n<p>68.<\/p>\n<h4>Flat-rate farmer invoices and other documents.<\/h4>\n<p>(1)A flat-rate farmer who, in accordance with section 86(1), is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in section 86(1)) as may be specified by regulations, if the following conditions are fulfilled:<\/p>\n<p>(a)the issue of the invoice is requested by a purchaser;<\/p>\n<p>(b)the purchaser provides the form for the purpose of the invoice and enters the appropriate particulars thereon;<\/p>\n<p>(c)the purchaser gives a copy of the invoice to the flat-rate farmer,<\/p>\n<p>but may issue the invoice if those conditions or any of them are not fulfilled.<\/p>\n<p>(2)Where, subsequent to the issue by a flat-rate farmer of an invoice in accordance with subsection (1), the consideration as stated on the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:<\/p>\n<p>(a)in case the consideration is increased &#8211;<\/p>\n<p>(i)the flat-rate farmer shall issue another invoice (if the conditions referred to in subsection (1) are fulfilled in relation to it) &#8211;<\/p>\n<p>(I)containing particulars of the increase and of the flat-rate addition appropriate thereto, and<\/p>\n<p>(II)in such form and containing such other particulars as may be specified by regulations,<\/p>\n<p>and<\/p>\n<p>(ii)the other invoice referred to in subparagraph (i) shall be deemed, for the purposes of Chapter 1 of Part 8, to be issued in accordance with section 86(1),<\/p>\n<p>but that farmer may not issue the invoice if any of the conditions referred to in subsection (1) is not fulfilled;<\/p>\n<p>(b)in case the consideration is reduced or a discount is allowed &#8211;<\/p>\n<p>(i)the flat-rate farmer shall issue a document (in this Chapter referred to as a &#8220;farmer credit note&#8221;) &#8211;<\/p>\n<p>(I)containing particulars of the reduction or discount, and<\/p>\n<p>(II)in such form and containing such other particulars as may be specified by regulations,<\/p>\n<p>and<\/p>\n<p>(ii)the amount which the person may deduct under Chapter 1 of Part 8 or is entitled to be repaid under section 57, 102 or 104(4) or (5) shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount.<\/p>\n<p>(3)Where a person who is entitled to receive a farmer credit note under subsection (2)(b) from another person issues to that other person, before the date on which a farmer credit note is issued by that other person, a document (in this Chapter referred to as a &#8220;farmer debit note&#8221;) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act &#8211;<\/p>\n<p>(a)the person who issues the farmer debit note shall, if the person to whom it is issued accepts it, be deemed to have received a farmer credit note (containing the particulars set out in the farmer debit note) from the person by whom the farmer debit note was accepted, and<\/p>\n<p>(b)the person to whom the farmer debit note is issued shall, if he or she accepts it, be deemed to have issued a farmer credit note (containing the particulars set out in the farmer debit note) to the person from whom the farmer debit note was received.<\/p>\n<p>(4)Where &#8211;<\/p>\n<p>(a)agricultural produce or agricultural services are supplied to a registered person by a flat-rate farmer, and<\/p>\n<p>(b)the person to whom the agricultural produce or services are supplied issues to the other person, before the date on which an invoice is issued by that other person, a document (in this Act referred to as a &#8220;settlement voucher&#8221;) in such form and containing such particulars as may be specified by regulations,<\/p>\n<p>then, for the purposes of this Act &#8211;<\/p>\n<p>(i)the person who issues the settlement voucher shall, if the person to whom it is issued accepts it, be deemed to have received an invoice (containing the particulars set out in the voucher) from the person by whom the voucher was accepted, and<\/p>\n<p>(ii)the person to whom the settlement voucher is issued shall, if he or she accepts it, be deemed to have issued an invoice (containing the particulars set out in the voucher) to the person from whom the voucher was received.<\/p>\n<p>(5)The provisions of this Act (other than this Chapter) relating to credit notes and debit notes issued under section 67(1) or (2) respectively shall apply in relation to farmer credit notes and farmer debit notes as they apply in relation to such credit notes and debit notes.<\/p>\n<p>(6)An invoice, settlement voucher or other document provided for in this section or in section 86(1) shall not issue in respect of supplies of a kind specified in an order made under section 86A.<\/p>\n<p>69.<\/p>\n<h4>Invoices or credit notes &#8211; errors, etc.<\/h4>\n<p>(1)Where an accountable person &#8211;<\/p>\n<p>(a)issues an invoice stating a greater amount of tax than that properly attributable to the consideration stated therein, or<\/p>\n<p>(b)issues a credit note stating a lesser amount of tax than that properly attributable to the reduction in consideration or the discount stated therein,<\/p>\n<p>the accountable person shall be liable to pay to the Revenue Commissioners the excess amount of tax stated in the invoice or the amount of the deficiency of tax stated in the credit note.<\/p>\n<p>(2)A person who is not a registered person and who issues an invoice stating an amount of tax shall, in relation to the amount of tax stated, be deemed, for the purposes of this Act, to be an accountable person and shall be liable to pay that amount to the Revenue Commissioners.<\/p>\n<p>(3)Where a person (other than a flat-rate farmer) issues an invoice stating an amount of flat-rate addition, he or she shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition stated and shall, in relation to that amount, be deemed, for the purposes of this Act, to be an accountable person.<\/p>\n<p>(4)Where a flat-rate farmer issues an invoice stating an amount of flat-rate addition otherwise than in respect of an actual supply of agricultural produce or an agricultural service, or in respect of such a supply but stating a greater amount of flat-rate addition than is appropriate to the supply, the farmer shall be liable to pay to the Revenue Commissioners as tax the amount or the excess amount, as the case may be, of the flat-rate addition stated and shall, in relation to that amount or that excess amount, be deemed, for the purposes of this Act, to be an accountable person.<\/p>\n<p>(5)Where a flat-rate farmer, in a case in which he or she is required to issue a farmer credit note under section 68(2)(b), fails to issue the credit note within the time allowed by regulations, or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, the farmer shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition that should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to that amount or that deficiency, be deemed, for the purposes of this Act, to be an accountable person.<\/p>\n<p>70.<\/p>\n<h4>Time limits for issuing invoices, etc.<\/h4>\n<p>(1)<\/p>\n<p>(a)An invoice, credit note or document required to be issued in accordance with this Chapter shall be issued within such time after the date of supplying goods or services as may be specified by regulations.<\/p>\n<p>(b)An amendment of an invoice pursuant to section 68(2)(b) shall be effected within such time as may be specified by regulations.<\/p>\n<p>(2)Notwithstanding subsection (1), where payment for the supply of goods or services (other than supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2) is made to a person, either in full or by instalments, before the supply is completed, the person shall issue an invoice in accordance with section 66(1) or 68(1), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations.<\/p>\n<p>71.<\/p>\n<h4>Self-billing and outsourcing.<\/h4>\n<p>(1)An invoice required under this Chapter to be issued in respect of a supply by a person (in this section referred to as the &#8220;supplier&#8221;) is deemed to be so issued by that supplier if that invoice is drawn up and issued by the person to whom that supply is made (in this section referred to as the &#8220;customer&#8221;) where &#8211;<\/p>\n<p>(a)there is prior agreement between the supplier and the customer that the customer may draw up and issue the invoice,<\/p>\n<p>(b)the customer is a person registered for value-added tax,<\/p>\n<p>(c)any conditions which are imposed by this Act or by regulations on the supplier in relation to the form, content or issue of the invoice are met by the customer, and<\/p>\n<p>(d)agreed procedures are in place for the acceptance by the supplier of the validity of the invoice.<\/p>\n<p>(2)An invoice, which is deemed to be issued by the supplier in accordance with subsection (1), is deemed to have been so issued when that invoice is accepted by that supplier in accordance with the agreed procedures referred to in subsection (1)(d).<\/p>\n<p>(3)An invoice required to be issued by a supplier under this Chapter shall be deemed to be so issued by that supplier if &#8211;<\/p>\n<p>(a)the invoice is issued by a person who acts in the name and on behalf of the supplier, and<\/p>\n<p>(b)any conditions which are imposed by this Act or by regulations on the supplier in relation to the form, content or issue of the invoice are met.<\/p>\n<p>(4)Any credit note or debit note issued in accordance with this Chapter that amends and refers specifically and unambiguously to an invoice is treated as if it were an invoice for the purposes of this section.<\/p>\n<p>(5)The Revenue Commissioners may make regulations in relation to the conditions applying to invoices covered by this section.<\/p>\n<p>72.<\/p>\n<h4>Storage of invoices.<\/h4>\n<p>(1)A person who issues, or is deemed to issue, an invoice under this Chapter shall ensure that &#8211;<\/p>\n<p>(a)a copy of any invoice issued by the person,<\/p>\n<p>(b)a copy of any invoice deemed to be issued by the person in the circumstances specified in section 71, and<\/p>\n<p>(c)any invoice received by the person,<\/p>\n<p>is stored and, for the purposes of section 84(1), the reference to the keeping of full and true records therein shall be construed accordingly in so far as it relates to invoices covered by this Chapter.<\/p>\n<p>(2)Any invoice not stored by electronic means in a manner which conforms with requirements laid down by the Revenue Commissioners shall be stored within the State but, subject to the agreement of the Commissioners and any conditions set by them, the invoice may be stored outside the State.<\/p>\n<p>73.<\/p>\n<h4>Requests for particulars in respect of repayment of tax.<\/h4>\n<p>(1)<\/p>\n<p>(a)An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 103, give to that other person in writing the particulars of the amount of tax chargeable by the accountable person in respect of the supply by the accountable person of the goods or services that are specified in the request.<\/p>\n<p>(b)An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 57, 58, 102 or 104(1), (4) or (5), give to that other person in writing the particulars specified in regulations for the purposes of section 66(1) in respect of the goods or services supplied by the accountable person to that other person that are specified in the request.<\/p>\n<p>(c)An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 104(3), give to that other person in writing the particulars of the amount of tax chargeable by the accountable person in respect of the supply by the accountable person of the radio broadcasting reception apparatus and parts thereof that are specified in the request.<\/p>\n<p>(2)A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 57, 102 or 104(4) or (5), give to that other person in writing the particulars specified in regulations for the purpose of section 68(1) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request.<\/p>\n<p>(3)A request under subsection (1) or (2) shall be complied with by the person to whom it is given within 30 days after the date on which the request is received by the person.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10758\" data-postid=\"10758\" class=\"themify_builder_content themify_builder_content-10758 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Invoice Issue A supplier must issue a VAT invoice to another vatable person, a State Authority, a person carrying out an exempted activity, persons trading in another state, persons who have to self-account in another state, persons buying in \u00a0another state under distant selling arrangements. Persons entitled to reclaim VAT, who are not obliged to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[388],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10758"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=10758"}],"version-history":[{"count":11,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10758\/revisions"}],"predecessor-version":[{"id":34399,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10758\/revisions\/34399"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}