Irish VAT invoice requirements

As an EU state, obligations for the format and information to be detailed on Irish VAT invoices follow the EU VAT Directive and its 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.

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In preparation for changes on a ‘no-deal’ Brexit, the Irish government is proposing introducing an import VAT postponed accounting scheme. This would relieve importers of goods from the UK into Ireland of the obligation to pay 23% Irish import VAT.

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