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In 2006, I had a mason perform work on a house I own in County Meath. I spent 12,000 euros but never got a receipt. Now, 16 years later, can I demand a receipt as I am selling and need the receipt for tax purposses?

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    You can demand a receipt, but the mason probably has no obligation to produce it. Few businesses are required to keep records going that far back.
    – bdb484
    Oct 24, 2022 at 13:12
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    @IñakiViggers it might be needed to establish the value of the constructed things on the lot, in which case the price for an addition might be required.
    – Trish
    Oct 24, 2022 at 14:04
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    @Trish That makes sense. But in that case, getting an updated valuation is more straight-forward than pursuing old records for something that likely has undergone "normal tear & wear" and loss of value.
    – Iñaki Viggers
    Oct 24, 2022 at 15:39
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    @IñakiViggers it could be for a Capital Gains Tax computation, or for a valuation of a going-concern, or it could be for something else - who knows..? But (IMO) specifics about the receipt's purpose isn't really relevant to the question whether one can be obtained after such a long time.
    – user35069
    Oct 24, 2022 at 15:53
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    @IñakiViggers In the USA, the profits from a home sale are taxed. Leaving aside what exactly goes into the equation and the exemptions, the basic formula is sale price - cost basis. Cost basis is what you paid for it + cost (not value, cost) of capital improvements. So if it works at all like that in Ireland, there is the why.
    – Damila
    Oct 24, 2022 at 16:49

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There is no law (that I can find) that requires the mason to keep records, and therefore require them to be produced, for work carried out that long ago.

I have not been able to locate the applicable legislation for 2006 but, on the (near certain) assumption that it was either the same as now or has been superceded, businesses only need to keep records for 6 years according to the Revenue's section entitled Keeping records:

If you run a business, you must keep certain records for tax purposes. Your records can be used to confirm information contained in your tax returns and they should clearly show the accounting process. 

If your accounts are prepared by an agent or accountant, they may keep your records on your behalf. However, you are ultimately responsible for your record keeping. If you are in a partnership, the precedent partner is responsible for keeping records. You must keep the original of these documents for six years.

This retention period is mirrored for limited companies at section 285 Companies Act 2014:

An accounting record required to be kept by section 281 or information or a return referred to in section 283 (2) shall be preserved by the company concerned for a period of at least 6 years after the end of the financial year containing the latest date to which the record, information or return relates.

  • That said, there's no harm in asking.
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    Thank you all very much, appreciate your input. figured it was a long shot !
    – christopher page
    Oct 25, 2022 at 17:12

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