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INVOICES

Please review the guidelines below as laid out by the Revenue Commissioners for the currect rules relating to the issuing of invoices for VAT.

An accountable person (that is, a person registered for VAT) who supplies goods or services is obliged to issue a VAT invoice where the supply is made to NUIG.

The invoice issued must contain the following information:

The date of issue of the invoice

A sequential number, based on one or more series, which uniquely identifies the invoice

The full name, address and VAT registration (where applicable) number of the person who supplied the goods or services to which the invoice relates

The full name and address of invoicee i.e. NUIG, University Road, Galway

The quantity and nature of the goods supplied or the extent and nature of the services supplied

The date on which the goods or services were supplied.

An analysis of the amounts charged as follows:

VAT Exclusive Amount €xxx

VAT €yyy

VAT Inclusive Amount €zzz

For further clarification on VAT invoicing requirements, please visit the Revenue Comissioners Website or by clicking here

Financial Accounting
National University of Ireland, Galway, University Road, Galway, Ireland.
Phone: +353 (0)91 524411 Ext: 2184,
E-mail: Financial Accounting
This page was last updated Friday, November 12, 2010

VAT Exclusive Amount	€xxx
VAT	€yyy
VAT Inclusive Amount	€zzz