a project by

details

Ireland

Executive summary

It is open to accountable persons to operate an electronic invoicing system provided the particulars to be contained in such invoices or other documents are recorded, retained and transmitted electronically by a system that ensures the integrity of those particulars and the authenticity of their origin. Invoices etc. may be transmitted between trading partners using either an electronic data interchange (EDI) system, or an advanced electronic signature (AES) and associated system, which satisfy the requirements set out below. An accountable person may also use a different electronic system to the EDI or AES systems, provided the requirements in question are met and the person notifies Revenue accordingly.

The electronic system in use must be capable of:
. producing, retaining and storing, and making available to a Revenue officer on request, electronic records and messages in such form and containing such particulars as are required for VAT purposes,
. reproducing paper copies of such records or messages,
. allocating a unique identification number for each message transmitted, and
. maintaining the electronic records in such manner as allows their retrieval by reference to a trading partner or the unique identification number of the message.

The system in use must also:
. preclude the repeated transmission of a message and the omission of a message from the electronic record,
. verify the origin or receipt of a message from a trading partner, and
. guarantee the integrity of the contents of a message or an electronic record related to that message during transmission and during the period for the retention of records for VAT purposes.