S.I. No. 269/1992 - Value-Added Tax (Electronic Data Exchange and Storage) Regulations, 1992

S.I. No. 269 of 1992.

VALUE-ADDED TAX (ELECTRONIC DATA EXCHANGE AND STORAGE) REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (1A) (as amended by the Finance Act, 1992 (No. 9 of 1992)) of section 17 and section 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby makes the following Regulations:

1.

2.

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"message" means an invoice, credit note, debit note or settlement voucher, required to be issued in accordance with section 17 of the Act;

"file" means a computer record consisting of a number of messages;

"registration number", in relation to a person, means the number assigned to the person for the purposes of registration under section 9 of the Act;

"transmission file" means a file that is constructed in a definitive format for electronic transmission to a particular trading partner;

"transmission sequence number" means a number, being one of a series of numbers which is unique to particular trading partners, generated sequentially at the time of preparation of a transmission file;

"trading partners" means any two taxable persons engaged in the electronic exchange of messages;

"transaction log" means a record of transmission sequence numbers between particular trading partners.

• (2) In these Regulations—

( a ) a reference to a Regulation is to a Regulation of these Regulations, and

( b ) a reference to a paragraph, subparagraph or clause is to a paragraph, subparagraph or clause of the provision in which the reference occurs,

unless it is indicated that reference to some other provision is intended.

3.

( a ) the following particulars:

• (i) his name and address,

• (ii) his registration number,

• (iii) the name, address and registration number of each of his trading partners, and

• (iv) the date from which he intends, if authorised by the Revenue Commissioners, to issue or receive messages by electronic means, being a date not less than one month after the date he so applies to the Revenue Commissioners,

and

( b ) a declaration that the electronic data exchange system, to be used by him is capable of satisfying the requirements specified in subparagraphs (a), (b), (c), (d), (e) and (f) of Regulation 4 (1).

• (2) Where a change occurs in any of the particulars furnished in accordance with clauses (i), (ii) and (iii) of subparagraph (a) of paragraph (1) the taxable person shall furnish to the Revenue Commissioners particulars of the change within thirty days following the date of the change.

4.

( a ) producing, retaining and storing a record of such messages in such form and containing such particulars as are required in accordance with section 17 of the Act and regulations under the Act,

( b ) reproducing on paper any file, message, transmission file or any other document required to be produced, retained or stored in accordance with regulations under the Act,

( c ) generating transmission sequence numbers,

( d ) precluding the repeated issue of any particular transmission sequence number,

( e ) precluding the omission of any particular number in the sequence of issue of transmission sequence numbers, and

( f ) maintaining records required to be retained or stored in accordance with paragraph (2) in such manner as will allow their retrieval by reference either to the date or the transmission sequence number of the transmission.

• (2) A taxable person who is authorised in accordance with paragraph (1) to issue or receive messages by electronic means shall, in addition to the documents required to be issued, retained and stored in accordance with the Act and regulations under the Act, issue, retain and store the following documents:

( a ) in the case of an authorised issuer, a record capable of being reproduced on paper, made at the time of construction of a transmission file and issued to a trading partner, containing the following particulars:

• (i) the name, address and registration number of the issuer,

• (ii) the name, address and registration number of the recipient,

• (iii) the date of transmission of the transmission file,

• (iv) the transmission sequence number, and

• (v) for each type of message in the transmission file the following particulars:

• (I) the total number of messages in the file,

• (II) the total consideration, exclusive of tax, in respect of which the messages were issued by him,

• (III) the amount of the said consideration liable to tax at each rate including the zero rate,

• (IV) the amount of tax appropriate to the said consideration at each rate, and

• (V) the total consideration for exempt supplies, if any, in the file;

( b ) in the case of an authorised recipient, a record, capable of being reproduced on paper, made at the time of receipt of a transmission file, the file having been converted from the issuer's transmission file format to the recipient's own file format, and containing the following particulars:

• (i) the name, address and registration number of the issuer,

• (ii) the name, address and registration number of the recipient,

• (iii) the date of transmission of the transmission file,

• (iv) the transmission sequence number, and

• (v) for each type of message in the file the following particulars:

• (I) the total number of messages in the file,

• (II) the total consideration, exclusive of tax in respect of which the messages were received by him,

• (III) the amount of the said consideration liable at each rate including the zero rate,

• (IV) the amount of tax appropriate to the said consideration at each rate, and

• (V) the total consideration for exempt supplies, if any, in the file;

( c ) in the case of an authorised issuer and an authorised recipient, a summary document produced at the end of each calendar month by each of them of a transmission file, containing the following particulars:

• (i) the name, address and registration number of the issuer,

• (ii) the name, address and registration number of the recipient,

• (iii) the calendar month to which the document relates, and

• (iv) in respect of that month the following particulars:

• (I) each transmission sequence number,

• (II) the total consideration, exclusive of tax, to which the document relates,

• (III) the amount of the consideration liable at each rate of tax including the zero rate,

• (IV) the amount of tax appropriate to the said consideration at each rate,

• (V) the total consideration for exempt supplies, if any,

and

• (v) in the case of the authorised issuer, the sequence numbers of faulty or failed transmissions;

( d ) in the case of an authorised recipient, a document produced by him and issued to a trading partner giving details of any discrepancy between the documents specified in paragraphs (a) and (b);

( e ) in all cases, a transaction log.

5.

( a ) the condition specified in paragraph (1) of Regulation 4 ceases to be met,

( b ) the requirements of paragraph (2) of Regulation 4 are not being carried out,

( c ) the provisions of Regulation 3 have not been complied with, or

( d ) they consider that such an authorisation is no longer expedient in the interests of the efficient administration of the tax.

GIVEN this 22nd day of September, 1992.

F. J. CASSELLS.

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations specify the requirements that must be fulfilled by taxable persons who wish to issue or receive invoices, credit notes etc. by electronic means in accordance with Section 17 (1A) of the Act.