Sole trader: quoting PPS on invoices

vector

When a business receives an invoice it expects to see a VAT number and/or company number on it.

I am a sole trader, and I'm not registered for VAT, so I have no "number" to put on an invoice...

Should I quote my PPS number? Surely that is secret, and a piece of information that I shouldn't be spreading around

srsly78

You don't need to put it on your invoices I think, however your customer will probably want it for their records. They need it so they can say "we paid Mr X, who claims to be self-employed and handles their own tax".

nompere

S.885(2) TCA 1997 makes it obligatory for various documents, including an invoice, to carry the person's tax reference number.

(2) For the purposes of the Tax Acts and the Capital Gains Tax
Acts, the specified person in relation to a business shall ensure that
the specified person’s tax reference number or, if the specified person
has more than one tax reference number, one of those tax reference
numbers or, if the specified person has no tax reference number,
the specified person’s full names and address is or are stated
on any document (being an invoice, credit note, debit note, receipt,
account, statement of account, voucher or estimate relating to an
amount of £5 or more) issued in the course of that business.

vector

+1 for the excellent answer, that settles it so

an invoice from a sole trader, for an amount of more than 5 irish pounds, MUST have a PPS number or VAT number (if registered) on it.

nompere

I think it's €7.00 now!

vector

nompere wrote: »

I think it's €7.00 now!

LOL tis been so long since I had to do a conversion I forgot the rate...

IEP 5 = EUR 6.35