Who must issue a VAT invoice?

An accountable person who supplies taxable goods or services must 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. This is where it is the customer who must account for VAT, in the other Member State, in respect of the supply.

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 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?