Value-AddedTax (Electronic Invoicing and Storage)Regulations 2002. SI n° 504 of 5/11/2002

This legislation establishes the legal framework for the use of electronic invoicing and the digital storage of accounting documents for Value-Added Tax (VAT) purposes in Ireland. It ensures that electronic records are accepted as valid evidence for tax audits. These regulations affect businesses and taxpayers who use digital systems to issue invoices or store financial records, allowing them to move away from traditional paper-based documentation.