Invoices
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?