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Amendment of section 17 (invoices) of Principal Act.
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180.—Section 17 of the Principal Act is hereby amended—
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(a) in subsection (1):
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(i) by the insertion after “another taxable person” of “or goods to a person, other than an individual, in another Member State of the Community”,
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(ii) by the deletion of “, including the rate of zero per cent.,”, and
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(iii) by the substitution of “person” for “other taxable person”,
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(b) in subsection (1A) (inserted by the Act of 1986) by the substitution of the following paragraphs for paragraphs (b) and (c):
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“(b) An invoice or other document required to be issued under this section shall not be deemed by paragraph (a) to be issued unless the person, who is required to issue such invoice or other document, as the case maybe, has been authorised by the Revenue Commissioners to issue such invoice or other document to a recipient who has been authorised by the Revenue Commissioners in accordance with paragraph (c), and he complies with such conditions as may be specified by regulations.
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(c) A person who receives the transmissions referred to in paragraphs (a) and (b) shall not be deemed to be issued with an invoice or other document, as the case may be, required to be issued under this section unless he has been authorised in that respect by the Revenue Commissioners and he complies with such conditions as may be specified by regulations.
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(d) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under paragraph (b) or (c).”,
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(c) by the insertion of the following subsection after subsection (1A) (inserted by the Act of 1986):
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“(1B) A taxable person who supplies goods to another taxable person in such circumstances that tax is chargeable at any of the rates specified in section 11 (1) shall issue to that other taxable person a single document (in this Act referred to as a monthly control statement) in respect of all such supplies to that other taxable person during each calendar month, and every such statement shall be in such form, contain such particulars, and be issued within such time as may be specified by regulations:
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Provided that this provision shall not apply to taxable persons whose taxable turnover in respect of supplies of goods to other taxable persons has not exceeded £2,000,000 in the previous period of 12 months.”,
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(d) in subsection (2) (inserted by the Act of 1978) by the substitution of “purchaser” for “taxable person”, in each place where it occurs,
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(e) in subsection (3)—
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(i) by the substitution of “to another person” for “to a taxable person”,
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(ii) in paragraph (a) by the substitution of “to that other person” for “to the taxable person”, and
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(iii) in paragraph (b):
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(I) by the substitution of “to that other person” for “to the taxable person”, where it first occurs, and
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(II) by the substitution of “and, if that other person is a taxable person, the amount” for “and the amount”,
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(f) in paragraph (b) of subsection (4) (inserted by the Act of 1978):
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(i) by the deletion of “, if the person to whom the supply was made is a taxable person,” and
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(ii) by the substitution of “and the amount which the person may deduct under section 12 or is entitled to be repaid under section 13 shall,” for “and the amount which the taxable person may deduct under section 12 shall,”,
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(g) in subsection (8) by the insertion after “supply of goods or services” of “, other than supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and
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(h) in subsection (12):
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(i) by the insertion of the following paragraph after paragraph (a):
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“(ai) A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 13, give to that other person in writing the particulars specified in regulations for the purpose of subsection (2) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request.”,
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and
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(ii) by the insertion in paragraph (b) after “paragraph (a)” of “or (ai)”.
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