Finance Act 2014

Amendment of Part 13 of Principal Act (administration and general)

68. Part 13 of the Principal Act is amended—

(a) by inserting the following Chapter heading before section 108A:

“Chapter 1A

Special measures for the protection of the tax”,

(b) by inserting the following section after section 108A:

“Notice of requirement to issue a document

108B. (1) The Revenue Commissioners may, for the purposes of an inquiry or investigation, where they have reasonable grounds to believe that the service of such a notice may assist in the prevention and detection of tax evasion, serve a notice in writing on an accountable person, requiring such person, for such period as is specified in the notice, in relation to each supply of taxable goods or services made by that person to which the provisions of section 66(1)(a) do not apply, to issue, at the time of such supply, a document which shall—

(a) contain all the particulars that would be required by regulations to be included in the document if that document were an invoice required to be issued in accordance with section 66(1)(a), and

(b) unless subsection (2) applies, state that the document is issued under section 108B of the Value-Added Tax Consolidation Act 2010 .

(2) A document issued pursuant to a notice served under subsection (1) may be issued as if it were an invoice issued in accordance with section 66(1), using a sequential number from a series of numbers used for the purpose of identifying invoices issued in accordance with section 66(1), subject to the accountable person keeping a separate record of the number within that series that applies to any such document so issued.

(3) A notice served under subsection (1) shall—

(a) specify the period for which the notice shall have effect, being a period of not more than 2 months beginning on a date not earlier than 7 days from the date of service of the notice, and

(b) inform the accountable person of the consequences under section 115(8B) of failing to comply with the notice.”,


(c) in section 115 by inserting the following after subsection (8A):

“(8B) A person who fails to comply with a notice issued under section 108B shall be liable to a penalty of €4,000.”.