Revenue Information Leaflet on cash registers and point of sale systems

The Revenue Commissioners have issued an information leaflet on cash registers to all VAT registered customers who deal in cash. It highlights the changes to VAT Regulation 8, which came into effect on 2 July 2008. It has also been issued to cash register suppliers, including software suppliers.

The most significant change affecting cash register records is that each record must now contain the date, time and sequential number.

A copy of the information leaflet can be accessed on the Revenue website at: Taxes & Duties – Value Added Tax - Leaflets.

For further information please contact Niall Dempsey

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