Taxes Consolidation Act 1997 section 887

Use of electronic data processing

Section 887 sets out the rules for keeping tax records in electronic, photographic or other non-paper formats, including the conditions that must be met, Revenue's power to set technical requirements, and the penalties for non-compliance.

• Tax records may be stored electronically provided the process guarantees integrity, allows intelligible display and print-out, ensures ready access, and conforms to Revenue's published technical and procedural requirements.
• Revenue must publish their information technology and procedural requirements in Iris Oifigiúil and may update or replace those requirements at any time.
• A person who stores records electronically must, if asked by Revenue, supply full details of the process (including the software used) within at least 21 days, or face a penalty of €3,000.
• Where electronic records do not meet the requirements, the person is treated as having failed to keep records at all, unless they also maintain a full set of records in physical form.