What an Irish VAT invoice must include
Revenue sets out the information a VAT invoice must contain. Choose “VAT-registered” in step 1 and the editor treats each item below as required; the “Ready to send?” checklist in step 7 shows anything missing with a Fix link.
VAT-registered businesses
| Field | Rule | Legal reference |
|---|---|---|
| Your name and address | As registered | Revenue: information required on a VAT invoice |
| Your VAT number | Irish VAT registration number | Revenue |
| Customer name and address | Every VAT invoice | Revenue |
| Invoice number | Sequential, unique | Revenue |
| Date of issue | Every invoice | Revenue |
| Date of supply | Date goods or services were supplied | Revenue |
| Description | Quantity and nature of goods or services | Revenue |
| Unit price | Excluding VAT | Revenue |
| VAT rate and VAT amount | Shown for each rate | Revenue |
| Customer VAT number | For reverse charge and intra-EU supplies | Revenue; Directive 2006/112/EC Art. 226 |
Not VAT-registered
If you are below the registration thresholds and not registered, do not charge or show VAT. A clear invoice still carries a number, your details, the customer, the date, a description and the total. The editor keeps those as warnings and removes every VAT line.
Irish VAT rates in the editor
| Rate | Typical use |
|---|---|
| 23% | Standard rate for most goods and services |
| 13.5% | Reduced rate, e.g. many building services and repairs |
| 9% | Second reduced rate, incl. catering and hairdressing since 1 July 2026 |
| 4.8% | Livestock |
| 0% | Zero-rated goods, e.g. most food and children’s clothing |
Special cases the editor handles
- Reverse charge (B2B services to EU businesses). Choose the reverse-charge category on the line and the editor prints a reverse-charge note (Art. 196 and 226(11a) of the VAT Directive). The customer’s VAT number is required.
- Intra-Community supply of goods. Goods sent to a VAT-registered business in another EU country print an exempt intra-Community supply note (Art. 138). The customer’s VAT number is required.
- Exports outside the EU. Export lines print an export exemption note (Art. 146). Keep proof of export.
- Services taxed abroad. When the place of supply is outside Ireland, a note says so (Art. 44).
- Foreign currency. You can invoice in sterling or dollars; the checklist reminds you that the VAT amount must also be stated in euro (Art. 230).
- Registration thresholds. €42,500 for services and €85,000 for goods (since 2025).
- Credit notes. A credit note links back to the original invoice.
Each note can be removed with a warning. The editor also suggests your next invoice number with a duplicate check, validates your IBAN and offers the EPC payment QR code.
Worked example: two VAT rates on one invoice
A VAT-registered consultant in Cork runs a workshop and arranges lunch for the attendees:
| Line | Qty | Unit price | Net | VAT rate | VAT |
|---|---|---|---|---|---|
| Workshop facilitation (days) | 4 | €600.00 | €2,400.00 | 23% | €552.00 |
| Workshop catering | 1 | €800.00 | €800.00 | 9% | €72.00 |
| Total | €3,200.00 | €624.00 |
Amount due: €3,200.00 + €624.00 = €3,824.00. The VAT is shown separately for each rate, as Revenue requires.
Common mistakes on Irish invoices
- Charging VAT before you are registered. Until you have a VAT number, leave every VAT line off; the editor removes them when you choose “Not VAT-registered”.
- One VAT total for mixed rates. When lines carry 23% and 9%, show the VAT for each rate, as in the example above.
- Missing the date of supply. It is a separate field from the issue date, even when both fall on the same day.
- Reverse charge without the customer’s VAT number. The note alone is not enough; the customer’s number must be on the invoice too.
- Gaps or repeats in the numbering. Keep one sequential series, and correct a mistake with a credit note instead of editing or deleting the original.
- Euro VAT forgotten on a sterling invoice. State the VAT amount in euro as well.
More templates and guides
Need agreement on price first? Send a quote. Paid in cash? Issue a receipt. Prefer a blank file? Download the Word invoice template or the PDF invoice template. Our guide on invoice numbering explains sequential series, and what to include on an invoice covers the basics.
Rules last checked: 24 October 2026. This is general information, not tax advice; ask your accountant about your case.