Who must issue a VAT invoice?

An accountable person must issue a Value-Added Tax (VAT) invoice where they supply goods or services  to any of the following:

  • another accountable person
  • a Department of State
  • a local authority
  • a body established by statute
  • a person who carries on an exempt activity
  • a person, other than a private individual, in another European Union (EU) Member State
  • a person in another Member State where a reverse charge to VAT applies.

An accountable person must also issue a VAT invoice where they make an intra-community distance sale of goods to non-registered persons. They do not have to issue an invoice if they are registered for the Union Scheme One Stop Shop for these transactions.

Who does not have to issue a VAT invoice?

Special rules apply to the supply of construction services by:

  • a sub-contractor registered for VAT in the State
  • and
  • a sub-contractor not registered for VAT in the State who supplies the services to a principal contractor.

Next: What information is required on a VAT invoice?