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Who must issue a tax invoice?

Seller-created tax invoice

Normally, the supplier of goods or services is liable to issue a tax invoice, however, it can be issued by the buyer or the agent of the supplier in certain situations.

Buyer-created tax invoice

In any situation where it may be easier for the buyer to identify the particulars of the supplied goods, he can issue the tax invoice on behalf of the seller. However, the must agree in writing that the seller will not issue a tax invoice in respect of any supply to the buyer.

The FTA guide gives an example of a scrap metal sold to a scrapyard, the quality and value of scrap metal might not be known until the scrap is received and valued at the scrapyard. In this case the buyer can issue the tax invoice.

Agent-created tax invoice

Where an agent (any VAT registered business or individual) sells goods or services on behalf of a supplier, the agent may issue the tax invoice.

The agent’s tax invoice must show his name, address, and TRN. However, the invoice should reference principal supplier’s name and TRN somewhere on the invoice.



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