Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act (No.2) 2023)
- Section 70 — Time limits for issuing invoices, etc.
- Section 71 — Self-billing and outsourcing.
- Section 72 — Storage of invoices.
- Section 73 — Requests for particulars in respect of repayment of tax.
- Section 74 — Tax due on supplies.
- Section 75 — Tax due on intra-Community acquisitions.
- Section 76 — Returns and remittances.
- Section 77 — Authorisations in relation to filing dates.
- Section 77A — Adjustments to returns
- Section 78 — Electronic remittances and returns.
- Section 79 — Special provisions in relation to payment dates.