Richard Bruton (Dublin North Central, Fine Gael)
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Question 110: To ask the Tánaiste and Minister for Finance if retailers have the right or the obligation to provide details of the VAT element in the bill they issued to consumers; and if there is guidance on this issue either from the Revenue Commissioners here or from the EU Commission. [32750/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that both Irish and EU VAT law requires retailers who are registered for VAT to issue VAT invoices to any consumer who is registered for VAT. VAT registered retailers are also obliged to issue VAT invoices to Government Departments, local authorities, statutory bodies and any person carrying on a business activity that is exempt from VAT. The VAT invoice must show a breakdown of the VAT element contained in the supply and the rate of VAT pertaining to the supply.

There is no obligation on a retailer to issue VAT invoices to private consumers, but neither is there anything to prevent them. For example, it is common practice for retailers who deal with both business and private customers to issue an invoice that contains the VAT breakdown. The Revenue Commissioners have produced a comprehensive Information Leaflet on VAT and invoicing which is available on their website — www.revenue.ie — or from any Revenue office.