In general, Ireland is a non-fiscal country, but there are specific rules dedicated to the topic of cash register storage system requirements and records keeping.

Ireland: Records Keeping Obligation

In general, Ireland is a non-fiscal country, but there are specific rules dedicated to the records keeping obligation.

The statutory obligations to keep records for tax purposes are set out in  Taxes Consolidation Act, 1997; VAT Consolidation Act, 2010 and Value Added Tax Regulations, 2010.

It is mandatory to keep full and unchanged up-to-date records of all transactions that may affect taxpayer’s liability to tax and/or entitlement to deductibility for the period of 6 years.

Cash register must be able to:

  • display
  • print and
  • reproduce in an intelligible form all previously recorded transactions.

Where the electronic cash register has insufficient memory capacity for storing all the data, you should make regular backups to another medium. Back up of
transaction data must be done in such a way that it is possible to reproduce it in both electronic and printed format. 

Need to get and/or to remain compliant? Get in touch!

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