Taxes Consolidation Act 1997 section 885

Obligation to show tax reference number on receipts

Section 885 requires certain business owners to display their tax reference number (or their full name and address) on invoices, receipts and other financial documents issued in the course of business.

• Individuals and precedent partners in partnerships carrying on a profession or a service-based trade must include a tax reference number on business documents valued at €7 or more.
• Where the person has no tax reference number, their full name and address must be shown instead.
• The section does not impose any obligation to issue documents, but where a document is issued, the identification requirements apply.
• Companies are excluded from the scope of this section, as they are already subject to identification requirements under company law.