Irish VAT invoice requirements
Date of issuance and storage of Irish invoices
Irish VAT invoices must be issued on the date of supply of goods or at the latest by the 15th day of the month following the month end of any supply. Invoices must be kept for at least six years following the date of supply. Ireland, like all EU states, allows for the use of electronic invoices under certain conditions.
Irish invoice requirements
Invoices must contain at least the following basic information:
- Issue date
- A unique invoice number
- VAT number of the supplier
- VAT number of the customer (if invoice relates to the reverse charge supply of goods or services)
- Indication of intra-Community supply of goods or reverse charge supply (if applicable)
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- A date of the supply if different from the invoice date
- The net, taxable value of the supply
- The VAT rate(s) applied, and the amount of VAT broken out by rate
- The gross, total amount of the invoice
A simplified invoice may be provided for transactions below EUR100.
Latest Irish news
October 9, 2018
In today’s 2019 Budget, Ireland announced that it will raise the VAT rate on tourism services from 9% to 13.5%. This will happen on...
August 1, 2018
Ireland's reduced 9% VAT rate on tourism services has been challenged by the Finance Ministry as a ‘deadweight’ on the economy’s finances. The department has claimed...
July 12, 2017
The Irish government is considering raising the reduced 9% VAT rate on tourism-related services. This includes hotels, restaurant and café services, as well as...
- Czech Republic
- United Kingdom