Value Added Tax Consolidation Act 2010 section 66

Issue of invoices and other documents

Section 66 requires a VAT-registered person to issue proper VAT invoices and other documents, and sets out the rules for electronic invoicing and for reverse-charge documentation across several categories of supply.

• An accountable person who supplies goods or services to another accountable person, a public body, an exempt entity, a non-individual in another Member State, or a person in another Member State subject to reverse charge must issue a VAT invoice in paper or electronic format containing the particulars specified by regulations.
• A simplified invoice may be issued for supplies of €100 or less to another accountable person, a public body or an exempt entity, and a summary invoice may be issued where multiple supplies are made to the same customer within a calendar month.
• Electronic invoices may be issued without prior Revenue authorisation, provided there is prior agreement between supplier and recipient, the electronic system meets regulatory specifications, and the accountable person applies business controls to ensure authenticity, content integrity and a reliable audit trail.
• Suppliers of greenhouse gas emission allowances, construction services (subcontractor to principal or to connected persons), scrap metal, gas or electricity, and gas or electricity certificates must each issue a reverse-charge document to the recipient containing the standard invoice particulars but excluding the VAT rate and amount, and confirming that the recipient is liable to account for the tax.