Revenue Note for Guidance

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Revenue Note for Guidance

108B. Notice of requirement to issue a document


This section provides that the Revenue Commissioners may serve a notice, for a specified period, on an accountable person requiring that person to issue a document, which is in the same format as a VAT invoice, in respect of all taxable supplies for which a VAT invoice is not issued.


(1) Subsection (1) provides that the Revenue Commissioners, where they have reasonable grounds to believe it will assist in the prevention and detection of tax evasion, may serve a notice on an accountable person, for a specified period, requiring that person to issue, at the time a supply is made, a document similar to a VAT invoice to each customer to whom a VAT invoice is not issued. The document should contain all of the particulars that would be required on a VAT invoice, including the name and address of the customer. It should also contain a reference to section 108B of the VAT Consolidation Act unless subsection (2) applies.

(2) Subsection (2) provides that the document may be issued as if it were a VAT invoice using a number from a series of numbers used for VAT invoices. Where this occurs, the accountable person must retain a separate record of the numbers relating to documents issued under a section 108B notice.

(3) Subsection (3) provides that the specified period will commence no earlier than 7 days from the issue of the notice and will not exceed 2 months duration.

Relevant Date: Finance Act 2020