Value Added Tax Consolidation Act 2010 section 72

Storage of invoices

Section 72 requires persons who issue or receive invoices to store copies of those invoices as part of their VAT records, and sets out where invoices must be kept.

• A person who issues (or is deemed to issue) an invoice must store a copy of every sales invoice issued, every self-billed or outsourced invoice deemed to be issued under section 71, and every purchase invoice received.
• The obligation to store invoices forms part of the general duty to keep full and true records under section 84, and references to record-keeping in that section are to be read as including invoices covered by this Chapter.
• Any invoice that is not stored electronically in a manner conforming with Revenue requirements must be stored within the State.
• Revenue may, however, agree to allow invoices to be stored outside the State, subject to any conditions they consider appropriate.