Who must issue a VAT invoice?

An accountable person who supplies taxable goods or services is obliged to issue a Value-Added Tax (VAT) invoice where the supply is made 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 EU Member State
  • a person in another Member State where a reverse charge to VAT applies, that is, where the supplier is not accountable for VAT in Ireland but the customer is accountable for VAT in the other Member State.

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
  • or
  • a non registered sub-contractor

to a principal contractor.

Next: What information is required on a VAT invoice?