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Irish Regulatory Requirements

The EU regulatory requirements were originally incorporated into Irish law in Statutory
Instrument 504 (VAT Electronic Invoicing and Storage Regulations) 2002.
The Irish legislation refines the requirements in the EU Directive.

Access by Regulatory Authorities

The legislation requires that Revenue Commissioners are provided with the following levels of access:

  • Provide electronic access to electronic records and messages
  • Reproduce invoices on paper when required (this requirement is expected to be removed in pending legislation)
  • Allocate a unique identification number for each message transmitted
  • Allow Revenue to retrieve invoices using the name of the trading partner, date range, or invoice number

When requested to do so by an officer of the Revenue Commissioners, details must be provided
on how to access electronic invoicies.

Validation and Security

In order to ensure the integrity of invoice information, the electronic invoicing system used must:

  • Prevent the repeated transmission of an invoice
  • Preclude the omission of an invoice
  • Verify the origin or receipt of an invoice by a trading partner
  • Guarantee the integrity of the contents of an invoice, both during transmission and for the duration of its storage online