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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1992 S.I. No. 276/1992 - Value-Added Tax (Time Limits For Issuing Certain Documents) Regulations, 1992. S.I. No. 276/1992 - Value-Added Tax (Time Limits For Issuing Certain Documents) Regulations, 1992. AmendmentsLeasuithe S.I. No. 276 of 1992. VALUE-ADDED TAX (TIME LIMITS FOR ISSUING CERTAIN DOCUMENTS) REGULATIONS, 1992. The Revenue Commissioners, in exercise of the powers conferred on them by sections 17 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following Regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax (Time Limits for Issuing Certain Documents) Regulations, 1992.
(2)These Regulations shall come into operation on the 1st day of January,
- In these Regulations "the Act" means the Value-Added Tax Act, 1972 .
- An invoice, required to be issued in accordance with sections 12A or 17
(1)of the Act, shall be issued within fifteen days next following the month during which the goods or services were supplied. 4. An invoice, required to be issued in accordance with sections 17
(3)(a) or 17
(4)(a) of the Act, shall be issued within fifteen days next following the day upon which the increased consideration is paid or the increase in consideration is agreed between the parties, whichever day is the earlier. 5. A credit note, required to be issued in accordance with sections 17
(3)(b) or 17
(4)(b) of the Act, shall be issued— ( a ) in the case of a decrease because of an allowance of a discount, within fifteen days of the date of receipt of the money to which the discount relates, or ( b ) in any other case, within fifteen days next following the day on which the decrease in consideration is agreed between the parties. 6. An invoice, required pursuant to section 17
(8)of the Act, to be issued in respect of a payment for a supply of goods or services before the supply is completed shall be issued within fifteen days next following the month during which the payment was received.
- Regulation 11 of Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ) is hereby revoked. GIVEN this 29th day of September,
- F. CASSELLS, Revenue Commissioner. EXPLANATORY NOTE. These Regulations set out the time limits within which invoices and credit notes must be issued for VAT purposes. They revoke and replace Regulation 11 of the Value-Added Tax Regulations, 1979 (S.I. 63 of 1979). Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais