Value Added Tax Consolidation Act 2010 section 71

Self-billing and outsourcing

Section 71 sets out the rules under which a VAT invoice may be drawn up and issued by the customer (self-billing) or by a third party acting on behalf of the supplier (outsourcing).

• A VAT-registered customer may issue the supplier's invoice (self-billing) provided there is a prior agreement, the invoice meets all statutory requirements, and an acceptance procedure is in place.
• The self-billed invoice is treated as issued by the supplier only when the supplier accepts it under the agreed procedure.
• A third party may issue the invoice in the supplier's name and on the supplier's behalf, provided all statutory form and content requirements are met.
• Credit notes and debit notes that amend and refer specifically to an invoice are treated as invoices for the purposes of these self-billing and outsourcing rules.