S.I. No. 275/1992 - Value-Added Tax (Invoices and Other Documents) Regulations, 1992.

S.I. No. 275 of 1992.

VALUE-ADDED TAX (INVOICES AND OTHER DOCUMENTS) REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by sections 17 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Value-Added Tax (Invoices and other Documents) Regulations, 1992.

(2) These Regulations shall come into operation on the 1st day of January, 1993.

2. In these Regulations—

"the Act" means the Value-Added Tax Act, 1972 ;

"registration number", in relation to a person, means the number assigned to the person for the purpose of registration under section 9 of the Act;

"value-added tax registration number in another Member State" means the registration number issued to a person by the authorities of another Member State of the Community for the purposes of value-added tax referred to in Council Directive No. 77/388/EEC of 17 May, 1977.⁽¹⁾

3. ( a ) Every invoice issued by a taxable person in accordance with section 17 (1) of the Act shall set out the following particulars:

(i) the name, address and registration number of the person who supplied the goods or services to which the invoice relates,

(ii) the name and address of the person to whom the goods or services have been supplied,

(iii) in the case of a supply of goods to a person, other than an individual who does not engage in the supply of goods or services in the course or furtherance of business, in another Member State:

⁽¹⁾O.J. No. L145, 13 June 1977, page 1.

(I) the name,

(II) the address, and

(III) where the person is a person registered for value-added tax in that other Member State, the value-added tax registration number in that Member State,

of the person to whom the goods or services have been supplied,

(iv) the date of issue of the invoice,

(v) the date on which the goods or services were supplied,

(vi) a description of the goods or services supplied and, in the case of services consisting of the hiring or leasing of movable goods, a description of the goods,

(vii) the quantity or volume of the goods supplied,

(viii) the consideration exclusive of tax for the supply,

(ix) a description of any goods given in exchange or part exchange for the goods referred to in paragraph (a) (vi) of this Regulation,

(x) the amount of the deduction made in respect of the goods referred to in paragraph (a) (ix) of this Regulation and the amount on which tax becomes chargeable after making such deduction,

(xi) the rate or rates of tax, and amount of tax at each rate, chargeable in respect of the supply of goods or services.

( b ) Every invoice issued by a flat-rate farmer in accordance with section 17 (2) of the Act shall be signed or acknowledged by him and shall set out the following particulars:

(i) the name and address of the person who supplied the goods or services to which the invoice relates,

(ii) the name, address and registration number of the person to whom the goods or services were supplied,

(iii) in the case of a supply of goods to a person registered for value-added tax in another Member State the name, address and value-added tax registration number in that Member State of the person to whom the goods or services have been supplied,

(iv) the date of issue of the invoice,

(v) the date on which the goods or services were supplied,

(vi) a description of the goods or services supplied,

(vii) the quantity or volume of the goods supplied,

(viii) the consideration, exclusive of the flat-rate addition, for the supply, and

(ix) the rate and amount of the flat-rate addition.

( c ) Every invoice issued by a taxable person in accordance with section 17 (3) of the Act shall set out the following particulars:

(i) the name, address and registration number of the person who supplied the goods or services to which the invoice relates,

(ii) the name and address of the person to whom the goods or services were supplied,

(iii) in the case of a supply of goods to a person, other than an individual who does not engage in the supply of goods or services in the course or furtherance of business, in another Member State:

(I) the name,

(II) the address, and

(III) where the person is a person registered for value-added tax in that other Member State, the value-added tax registration number in that Member State,

of the person to whom the goods or services have been supplied,

(iv) the date of issue of the invoice,

(v) the amount, exclusive of tax, of the increase in consideration for the supply,

(vi) the rate or rates of tax and amount of tax at each rate, appropriate to the increase in consideration chargeable in respect of the supply of goods or services, and

(vii) a cross-reference to every other invoice issued by the taxable person in respect of the total consideration for the supply of the goods or services.

( d ) Every invoice issued by a flat-rate farmer in accordance with section 17 (4) of the Act shall be signed or acknowledged by him and shall set out the following particulars:

(i) the name and address of the person who supplied the goods or services to which the invoice relates,

(ii) the name, address and registration number of the person to whom the goods or services were supplied,

(iii) in the case of a supply of goods to a person registered for value-added tax in another Member State the name, address and value-added tax registration number in that Member State of the person to whom the goods or services have been supplied,

(iv) the date of issue of the invoice,

(v) the amount, exclusive of the flat-rate addition, of the increase in consideration for the supply of goods or services,

(vi) the rate and amount of the flat-rate addition,

(vii) a cross-reference to every other invoice issued by the flat-rate farmer in respect of the total consideration for the supply of goods or services.

( e ) Every credit note issued by a taxable person in accordance with section 17 (3) of the Act shall set out the following particulars:

(i) the name, address and registration number of the person issuing the credit note,

(ii) the name and address of the person to whom the credit note is issued,

(iii) in the case of a supply of goods to a person, other than an individual who does not engage in the supply of goods or services in the course or furtherance of business, in another Member State:

(I) the name,

(II) the address, and

(III) where the person is a person registered for value-added tax in that other Member State, the value-added tax registration number in that Member State,

of the person to whom the goods or services have been supplied,

(iv) the date of issue of the credit note,

(v) the reason why the credit note is being issued and a cross-reference to the corresponding invoice,

(vi) the amount of the consideration, exclusive of tax, in respect of which the credit note is being issued, and

(vii) the relevant rate or rates of tax, current on the date upon which the credit note is issued, and the amount of tax at each rate appropriate to the consideration for which credit is being given.

(f) Every farmer credit note issued in accordance with section 17 (4) of the Act shall set out the following particulars:

(i) the name and address of the person issuing the credit note,

(ii) the name, address and registration number of the person to whom the credit note is being issued,

(iii) in the case of a supply of goods to a person registered for value-added tax in another Member State the name, address and value-added tax registration number in that Member State of the person to whom the goods or services have been supplied,

(iv) the date of issue of the credit note,

(v) the reason why the credit note is being issued and a cross-reference to the corresponding invoice,

(vi) the amount of the consideration exclusive of the flat-rate addition in respect of which the credit note is being issued, and

(vii) the rate and amount of the flat-rate addition.

( g ) Every settlement voucher issued in accordance with section 17 (10) of the Act in respect of goods or services supplied to a registered person by another registered person shall set out the following particulars:

(i) the name, address and registration number of the registered person who supplied the goods or services to which the settlement voucher relates,

(ii) the name, address and registration number of the person to whom the goods or services were supplied,

(iii) the date of issue of the settlement voucher,

(iv) the date on which the goods or services were supplied,

(v) a description of the goods or services supplied, and in the case of services consisting of the hiring or leasing of movable goods, a description of the goods,

(vi) the quantity or volume of goods supplied,

(vii) the consideration, exclusive of tax, for the supply,

(viii) a description of any goods given in exchange or part exchange for the goods referred to in paragraph (g) (v) of this Regulation,

(ix) the amount of the deduction made in respect of the goods referred to in paragraph (g) (viii) of this Regulation, and

(x) the rate or rates of tax and amount of tax at each rate chargeable in respect of the supply of goods or services.

( h ) Every settlement voucher issued in accordance with section 17 (10) of the Act in respect of agricultural produce or agricultural services supplied to a registered person by a flat-rate farmer shall be signed and acknowledged by the flat-rate farmer and shall set out the following particulars:

(i) the name and address of the person who supplied the goods or services to which the settlement voucher relates,

(ii) the name, address and registration number of the person to whom the goods or services have been supplied,

(iii) the date of issue of the settlement voucher,

(iv) the date on which the goods or services were supplied,

(v) a description of the goods or services supplied,

(vi) the quantity or volume of goods supplied,

(vii) the amount of the consideration, exclusive of the flat-rate addition, for the supply, and

(viii) the rate and amount of the flat-rate addition.

( i ) Every debit note issued in accordance with section 17 (11) of the Act shall set out the following particulars:

(i) the name, address and registration number of the person issuing the debit note,

(ii) the name, address and registration number of the person to whom the debit note is being issued,

(iii) the date of issue of the debit note,

(iv) the reason why the debit note is being issued and a cross-reference to the corresponding invoice or settlement voucher,

(v) the amount of the consideration, exclusive of tax, in respect of which the debit note is being issued, and

(vi) the relevant rate or rates of tax and the amount of tax at each rate appropriate to the consideration shown on the debit note.

( j ) Every farmer debit note issued in accordance with section 17 (11A) of the Act shall be signed or acknowledged by the flat-rate farmer and shall set out the following particulars:

(i) the name, address and registration number of the person issuing the debit note,

(ii) the name and address of the person to whom the debit note is being issued,

(iii) the date of issue of the debit note,

(iv) the reason why the debit note is being issued and a cross-reference to the corresponding invoice or settlement voucher,

(v) the amount of the consideration, exclusive of the flat-rate addition, in respect of which the debit note is being issued, and

(vi) the rate and the amount of the flat-rate addition appropriate to the consideration shown on the debit note.

4. Any person issuing in accordance with section 17 of the Act an invoice, credit note, settlement voucher or debit note shall keep an exact copy thereof and references in these Regulations to any such document include references to a copy thereof.

5. An invoice, credit note, settlement voucher or debit note issued in accordance with section 17 of the Act shall show separate totals for consideration, discounts and price reductions, as appropriate, and the corresponding tax, if any, in relation to—

( a ) exempted activities, and

( b ) goods and services chargeable at each rate of tax including the zero rate.

6. Regulation 10 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ) is hereby revoked.

GIVEN this 29th day of September, 1992.

F. CASSELS

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations specify the form of and the particulars to be contained in invoices, credit notes, and other documents which are required to be issued by taxable persons in accordance with section 17 of the Act. They revoke and replace Regulation 10 of the Value-Added Tax Regulations, 1979, (S.I. 63 of 1979).