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Commentary

Foreign currency (Republic of Ireland)

40 Republic of Ireland

An Irish VAT registered person who supplies taxable goods or services is obliged to issue a VAT invoice to:

  1. Ìý

    •ÌýÌýÌýÌý another accountable person;

  2. Ìý

    •ÌýÌýÌýÌý a department of state;

  3. Ìý

    •ÌýÌýÌýÌý a local authority;

  4. Ìý

    •ÌýÌýÌýÌý a body established by statute;

  5. Ìý

    •ÌýÌýÌýÌý a person who carries on an exempt activity;

  6. Ìý

    •ÌýÌýÌýÌý a

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