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 EU Member State
  • a person in another Member State where a reverse charge to VAT applies.

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?