Outsourcing
12/03/1998
Query
Authorisation to use electronic invoicing between traders in the State who are participitating in a purchasing card scheme
Decision
It was agreed, for ease of administration, to allow the letter of agreement on the purchasing card scheme to be accepted as simultaneous authorisation provided to all suppliers and purchasers within the scheme to use electronic invoicing.
Value Added Tax
Section 17 (1A), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/427