S.I. No. 723/2003 - Value-Added Tax (Invoices and Other Documents) (Amendment) Regulations 2003

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), and for the purpose of giving further effect to Council Directive 2001/115/EC of 20 December 2001¹ , make the following regulations:

1.   (1)    These Regulations may be cited as the Value-Added Tax (Invoices and Other Documents)(Amendment) Regulations 2003.

(2)    These Regulations come into operation on 1 January 2004.

2.      In these Regulations “Principal Regulations” means the Value-Added Tax (Invoices and Other Documents) Regulations 1992 ( S.I. No. 275 of 1992 ).

3.      Regulation 3 of the Principal Regulations is amended-

(a) by substituting the following for paragraph (a):

“(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 date of issue of the invoice,

(ii)      a sequential number, based on one or more series which uniquely identifies the invoice,

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

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

(v)      in the case of a reverse charge supply, being a supply of goods or services to a person in another Member State who is liable to pay value-added tax under Council Directive No. 77/388/EEC of 17 May 1977² on such supply, the value-added tax identification number of that person in that Member State and an indication that a reverse charge applies,

(vi)     in the case of a supply of goods, other than a reverse charge supply, to a person registered for value-added tax in another Member State, the person's value-added tax identification number in that Member State and an indication that the invoice relates to an intra-Community supply of goods,

(vii)    the quantity and nature of the goods supplied or the extent and nature of the services rendered,

(viii)    the date on which the goods or services were supplied or, in the case of supplies specified in section 17(8) of the Act, the date on which the payment on account was made, insofar as that date can be determined and differs from the date of issue of the invoice,

(ix)     in respect of the goods or services supplied:

(I)     the unit price exclusive of tax,

(II)    any discounts or price reductions not included in the unit price, and

(III)   the consideration exclusive of tax,

(x)      in respect of goods or services supplied, other than reverse charge supplies,

(I)      the consideration exclusive of tax per rate of tax, and

(II)     the rate of tax chargeable,

(xi)     the tax payable in respect of the supply of the goods or services, except in the case of a reverse charge supply or where section 10A(9), 10B(5) or 12B(5) of the Act applies, and

(xii)    in the case where a tax representative is liable to pay the value-added tax in another Member State, the full name and address and the value-added tax identification number of that representative.”,

(b)   by substituting the following for paragraph (g):

“(g)    Every invoice issued by a customer in accordance with section 17(14 of the Act in respect of goods or services supplied to that customer shall set out the details specified in Regulation 3(a).”,

and

(c)  by inserting the following after paragraph (j):

“(k)    A person, other than a flat-rate farmer, issuing an invoice in accordance with section 17(3) of the Act or a credit note, settlement voucher or debit note in accordance with section 17 of the Act shall also comply with the following conditions in respect of every invoice, credit note, settlement voucher or debit note so issued:

(i)       it shall be identified by a sequential number, based on one or more series, which uniquely identifies it,

(ii)      in the case of a reverse charge supply, it shall show the value-added tax identification number of the person who is liable to pay the value-added tax, and an indication that a reverse charge applies,

(iii)     in respect of goods or services supplied, it shall show the unit price exclusive of tax and any discounts or price reductions not included in the unit price, and

(iv)     in respect of goods or services supplied, other than reverse charge supplies, it shall show the consideration exclusive of tax per rate of tax, and the rate of tax applicable.”.

4. The Principal Regulations are amended by inserting the following after Regulation 3:

“3A.   An invoice, credit note, settlement voucher or debit note issued by a taxable person in accordance with section 17 of the Act relating to an intra-Community supply of a new means of transport (within the meaning given by section 1 of the Act) shall set out details necessary to identify the goods as a new means of transport.

3B.    Every invoice issued by a taxable person in accordance with section 10A(9) or 10B(5) of the Act shall indicate that the margin scheme or auction scheme has been applied.

3C.    The amount of tax included on an invoice or other document issued in accordance with section 17 of the Act shall be expressed in euro.

3D.    (1) Notwithstanding these Regulations, the Revenue Commissioners may allow invoices, credit notes, settlement vouchers or debit notes to be issued under simplified arrangements in accordance with Article 22(9)(d) of Council Directive No. 77/388/EEC of 17 May 1977 but only if they include the following particulars:

(a) the date of issue,

(b) identification of the supplier,

(c) identification of the type of goods or services supplied,

(d) the tax due or the information needed to calculate it, and

(e) such other details as the Revenue Commissioners may require and to which paragraph (2) of this Regulation relates.

(2) The Revenue Commissioners shall publish in the Iris Oifigiúil the details to be included in the documents referred to in paragraph (1 of this Regulation and the circumstances under which they qualify for the simplified arrangements.”.

5. Regulation 5 of the Principal Regulations is revoked.

Explanatory Note

(This note is not part of the Instrument and does not purport to be a legal document.)

These Regulations specify the form and particulars to be contained in VAT invoices credit notes and other documents which are required to be issued by taxable persons in accordance with section 17 of the VAT Act and implement the outstanding parts of Council Directive 2001/115/EC of 20 December 2001.

They revoke Regulation 5 of the VAT (Invoices and Other Documents) Regulations 1992 ( S.I. No. 275 of 1992 ).

¹ O.J. No. L 15, 17.1.2002, p.24

² O.J. No. L 145, 13.6.1977, p.1