Value-Added Tax Act, 1972

Invoices.

17.—(1) An accountable person who delivers goods or renders services to another accountable person in such circumstances that tax is chargeable shall issue to that other accountable person in respect of each such delivery of goods or rendering of services an invoice in such form and containing such particulars as may be specified by regulations.

(2) A person who in accordance with section 13 (1) is required to issue an invoice in respect of the delivery of goods or the rendering of services to an accountable person shall, in respect of each delivery of goods or rendering of services of a kind specified in section 13 (2), issue an invoice in the form and containing such particulars as may be specified by regulations if, but only if, the following conditions are fulfilled:

(a) the issue of an invoice is requested by the accountable person,

(b) the accountable person supplies the form for the purpose of the invoice and enters the appropriate particulars thereon, and

(c) the accountable person gives to the person by whom the goods are delivered or the services are rendered a copy of the invoice.

(3) Where, subsequent to the issue of an invoice by a person to an accountable person in accordance with subsection (1), the consideration as stated in the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:

(a) if the consideration is increased, the person shall issue to the accountable person another invoice in such form and containing such particulars as may be specified by regulations in respect of such increase,

(b) if the consideration is reduced or a discount is allowed, the person shall issue to the accountable person a document (in this Act referred to as a credit note) containing particulars of the reduction or discount in such form and containing such other particulars as may be specified by regulations, and the amount which the accountable person may deduct under section 12 shall, in accordance with regulations, be reduced by the amount of tax shown on the credit note.

(4) Where, subsequent to the issue by a person to an accountable person of an invoice in accordance with subsection (2), the consideration as stated on the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:

(a) if the consideration is increased and the conditions specified in subsection (2) are fulfilled in relation to the invoice hereinafter mentioned, the person shall issue to the accountable person another invoice in respect of the increase in such form and containing such particulars as may be specified by regulations, and

(b) if the consideration is reduced or a discount is allowed, the accountable person shall amend the invoice by reducing the consideration stated therein by the amount of the reduction or discount and by making, in accordance with regulations, a corresponding reduction in the amount deductible under section 12.

(5) If an accountable person issues an invoice stating a greater amount of tax than that properly attributable to the consideration stated therein, or issues a credit note stating a lesser amount of tax than that properly attributable to the reduction in consideration or the discount stated therein, he shall be liable to pay to the Revenue Commissioners the excess amount of tax stated in the invoice or the amount of the deficiency of tax stated in the credit note.

(6) A person who is not a registered person and who, otherwise than as required by section 13, issues an invoice stating an amount of tax shall, in relation to the amount of tax stated, be deemed, for the purposes of this Act, to be an accountable person and shall be liable to pay the amount to the Revenue Commissioners.

(7) An invoice or credit note shall be issued within such time after the date of delivering goods or rendering services as may be specified by regulations and an amendment of an invoice pursuant to subsection (4) (b) shall be effected within such time as may be specified by regulations.

(8) Notwithstanding anything in subsection (7), where payment for the delivery of goods or the rendering of services is made to a person, either in full or by instalments, before the delivery or rendering is completed, the person shall issue an invoice in accordance with subsection (1) or subsection (2), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations.

(9) (a) Notwithstanding anything in subsection (3), where, subsequent to the issue to a registered person of an invoice in accordance with subsection (1), the consideration stated in the invoice is reduced or a discount is allowed in such circumstances that, by agreement between the persons concerned, the amount of tax stated in the invoice is unaltered, paragraph (b) of the said subsection (3) shall not apply in relation to the person by whom the invoice was issued.

(b) In a case to which paragraph (a) applies—

(i) the reduction or discount concerned shall not be taken into account in computing the liability to tax of the person making the reduction or allowing the discount,

(ii) subsection (5) shall not apply, and

(iii) the amount which the person in whose favour the reduction or discount is made or allowed may deduct in respect of the relevant transaction under section 12 shall not be reduced.

(10) Where—

(a) goods are delivered or services are rendered to a registered person by another registered person or goods or services of a kind specified in section 13 (2) are delivered or rendered to such a person by a person who is not a registered person but who is required under section 13 (1) to issue an invoice to a registered person, and

(b) the person to whom the goods are delivered or the services are rendered issues to the other person, before the date on which an invoice is issued by that other person, a document (in this Act referred to as a settlement voucher) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act—

(i) the person who issues the settlement voucher shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the voucher was accepted an invoice containing the particulars set out in the voucher, and

(ii) the person to whom the settlement voucher is issued shall, if he accepts it, be deemed to have issued to the person from whom the voucher was received an invoice containing the particulars set out in the voucher.

(11) Where a person who is entitled to receive a credit note under subsection (3) (b) from another person issues to that other person, before the date on which a credit note is issued by that other person, a document (in this subsection referred to as a debit note) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act—

(a) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the note was accepted a credit note containing the particulars set out in such debit note, and

(b) the person to whom such debit note is issued shall, if he accepts it, be deemed to have issued to the person from whom the debit note was received a credit note containing the particulars set out in such debit note.

(12) (a) An accountable person shall—

(i) if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 20 (3), give to that other person in writing the particulars of the amount of tax chargeable to the accountable person in respect of the delivery by him of the goods specified in the request or of the rendering by him of the services so specified,

(ii) if requested in writing by another person and if the request states that that other person is entitled to repayment of tax under section 5 (4), give to that other person in writing the particulars specified in regulations for the purposes of subsection (1) in respect of the services rendered by the accountable person to that other person that are specified in the request, and

(iii) if requested in writing by another person and if the request states that that other person is entitled to repayment of tax under section 20 (2), give to that other person in writing the particulars of the amount of tax chargeable to the accountable person in respect of the delivery by him of the radio broadcasting reception apparatus and parts thereof that are specified in the request.

(b) A request under paragraph (a) shall be complied with by the person to whom it is given within thirty days after the date on which the request is received by him.