Appendix 40A: Contents of a VAT invoice (Republic of Ireland)

40 Republic of Ireland
Commentary

An accountable person who supplies taxable goods or services to an accountable person or other person listed in 40.18 is obliged to issue a VAT invoice showing the following particulars:

  1.  

    •     The date of issue of the invoice.

  2.  

    •     A sequential number, based on one or more series, which uniquely identifies the invoice.

  3.  

    •     The full name, address and registration number of the person who supplied the goods or services to which the invoice relates.

  4.  

    •     The full name and address

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