Revenue Commissioners

All You Need To Know

Users of the eircom net EDI tradefast service exchange various types of
business messages including invoices and as such users will need to comply
with the legal requirements of the Irish Revenue Commissioners.

This summary has been produced to clarify the requirements of the Irish
Revenue Commissioners. It is however ultimately the responsibility of the user
to familiarise themselves with the requirements and implement them.

eircom net has no responsibility what so ever in this respect.

The Irish Revenue Commissioners Regulations are contained in the document
'Value-Added Tax Statement of Practice (SP-VAT/9/92) Electronic Invoicing
(EDI)' document.

More information can be obtained from the Revenue Commissioners or your local
tax office.

Summary
The text below covers the electronic transmission of the following documents:
invoices, credit notes, debit notes and settlements.

The regulations contained in the Revenue Commissioners' statement of practice relate
to a number of areas:

1. Authorisation
2. System Functionality
3. Record Keeping
4. Processing of Received Invoices
5. Accepting an Invoice
6. New Trading Partners
7. Change in Condition
8. Withdrawal of Authorisation