Ireland · Guide
What a VAT invoice must show in Ireland (2026)
An Irish VAT invoice must be issued within 15 days of the end of the month of supply. It needs the date, a unique sequential number, your full name, address and VAT number, your customer's full name and address, the quantity and nature of what you supplied, VAT-exclusive unit prices, the breakdown by VAT rate and the total VAT. A trader who is not registered for VAT but shows VAT on an invoice becomes liable for it.
The Irish maker applies these rules and checks your document as you type.
Which document, when
| Document | When it applies |
|---|---|
| VAT invoice | Accountable person supplying other accountable persons, government departments, local authorities, statutory bodies, persons in exempt activities, non-individuals in other EU States, reverse-charge recipients; not required for private individuals. Issue within 15 days of the end of the month of supply. |
What each document must show
VAT invoice
- Date of issue
- Unique sequential number
- Supplier full name, address and VAT registration number
- Customer full name and address
- Customer VAT number with notation for reverse charge / intra-Community supply; triangulation details where applicable
- Quantity and nature of goods / extent and nature of services
- VAT-exclusive unit price
- Payment received net of VAT (payments on account)
- Discounts or price reductions
- Breakdown by rate of VAT
- Total VAT payable
- Date of supply
- Date of payment on account if different from invoice date
- Tax representative details where applicable
- If in foreign currency: corresponding figures in euro (Central Bank selling rate or approved method)
If you are not registered for VAT
A trader not registered for VAT should not issue an invoice showing VAT; if they do, they are liable for the VAT shown (plus possible penalties). Exception: flat-rate farmers.
Tax rates
Standard 23%, Reduced 13.5%, Second reduced 9%, Livestock 4.8%, Flat-rate farmer addition 4.5%, Zero 0%
Tax numbers
| Number | Format | Check |
|---|---|---|
| VAT number | IE followed by 7 digits and 1 or 2 letters (e.g. IE1234567T), or the older IE1A23456B form | Papertern checks the format only. |
How long to keep invoices
6 years, according to Revenue.
E-invoicing
2028-11: VAT-registered large corporates: mandatory eInvoicing and real-time reporting for domestic B2B. 2029-11: All VAT-registered businesses engaged in cross-border EU B2B trade (domestic obligation extended). 2030-07: EU ViDA requirements for all cross-border EU B2B transactions.
Quotes and receipts
Quotes: No requirement found. Receipts: No requirement found.
Not yet confirmed
We could not confirm these points on an official page, so Papertern does not rely on them: VAT number format on a revenue.ie page (confirmed only via gov.uk); VAT number checksum; Registration thresholds; Rounding; Simplified invoice rules (not researched); Locale conventions.
Sources
- www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/information-required-vat-invoice.aspx
- www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/what-is-vat-invoice.aspx
- www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/who-must-issue-vat-invoice.aspx
- www.revenue.ie/en/vat/vat-records-invoices-credit-notes/vat-records-to-be-kept/how-long-keep-records.aspx
- www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx
- www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/index.aspx
- www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/second-reduced-rate-vat.aspx
- www.revenue.ie/en/vat/interest-and-penalties/invoices-issued-by-unregistered-persons/index.aspx
- www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf
- www.gov.uk/guidance/vat-eu-country-codes-vat-numbers-and-vat-in-other-languages