This deals with the form of the invoice—"an invoice in such form and containing such particulars as may be specified by regulations". How far does the Minister intend to go in this respect? This is rather an important aspect of this piece of legislation; the Minister can impose on businesses in general a form of invoice. This is most unusual.

What is intended to be done here under the regulations is to prescribe that the particulars to be shown on the invoices will be those which are commonly shown on ordinary commercial invoices, with two additions: first, the registration number of the person issuing the invoice and, secondly, the tax rate and the amount of tax appropriate to the consideration shown on the invoice. If there are different amounts of consideration on the same invoice and if these are chargeable at different rates of tax it would, of course, be necessary to show the tax appropriate to the separate considerations chargeable at each rate.

It is not intended to be dogmatic about the form of the invoices.

Oh, no.

It reads that way.

I think we have issued some documentation which gives some guidance on it and some examples.

The Minister sure has, frightening the life out of the unfortunate people who will be accountable.

I accept the Minister's point that it is important that value-added tax should be separated and specified and I accept his point in relation to the registration number, but I feel obliged to make the point that it is very important that each industry should adapt itself to its own particular circumstances and a rigid, set form in relation to any particular invoice or any particular industry would not be desirable.

The Deputy may take it that our aim in this regard will be to conform as closely as possible to the normal commercial practice and the fact that this will be done by regulation means that a form which might be appropriate for most people, but would be inappropriate for a certain group, could be dealt with in the regulations and the proposed Advisory Committee should, I think, be of some assistance here. If there is any problem I would expect the Committee to bring it to light and the regulations would then cover whatever problem would come to light in that regard. The general principle is to conform to the normal commercial practice, subject to the two conditions I have mentioned.

Can these additions be written in or must they be printed?

Whatever suits the individual.

Will there not be a description of goods necessary? You will need the invoice on this particular form. It is the amount only of the particular invoice.

I do not get the Deputy's point.

When we return the invoice form, will the form have to be stated for the Revenue Commissioners?

This will be exchanged between the purchaser and the seller in the course of trade and, in the normal way, I presume that will show the name of the firm and the goods concerned.

I cannot visualise ex-store it would be possible to state the number of invoices and the type of invoices.

The Deputy's point is that the invoice comes from the firm usually with their own headings on it. The Minister says they must have their registration number on it.

I think Deputy Fitzpatrick is a bit mixed up at the retail level.

It will not apply there.

It is really from the manufacturer to the wholesaler and the wholesaler to the retailer, but not from the retailer to the customer.

No. The vendor will not have to give out an invoice at that point.

I must say section 17 strengthens the argument I made on section 8. It would appear to necessitate a couple of extra columns for the wholesaler—the rate of tax, the amount of it, gross selling price, tax. It does appear to make an invoice a little bit different from the normal. I accept it could be got over.

The additional information is, as I said, the registration number.

I understand. I have the example here.