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. However, it is ultimately the responsibility of the user to familiarise themselves with the relevant legal requirements and implement them. eircom net has no responsibility whatsoever 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 and the 2002 amendment (S.I. No 504 of 2002) to that document. More information can be obtained from the Revenue Commissioners or your local tax office. 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.

• Authorisation
• System Functionality
• Record Keeping
• Processing of Received Invoices
• Accepting an Invoice
• New Trading Partners
• Change in Condition
• Withdrawal of Authorisation