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
- 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?