Value Added Tax Consolidation Act 2010 section 108B

Notice of requirement to issue a document

Section 108B empowers Revenue to serve a notice on an accountable person requiring that person, for a specified period, to issue a document containing the same particulars as a VAT invoice in respect of every taxable supply for which a VAT invoice is not issued.

• Revenue may serve a written notice where they have reasonable grounds to believe it will assist in preventing or detecting tax evasion, requiring the accountable person to issue a document with all the particulars of a VAT invoice for each supply where a VAT invoice is not otherwise issued.
• The document must state that it is issued under section 108B, unless it is instead issued using a sequential number from the normal invoice numbering series, in which case the accountable person must keep a separate record of which numbers relate to section 108B documents.
• The notice must specify the period for which it has effect, which cannot exceed two months and cannot begin earlier than seven days after the notice is served.
• The notice must inform the accountable person of the penalty consequences under section 115(8B) for failure to comply, which is a penalty of €4,000 for each instance of non-compliance.