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
February 7, 2019
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.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 12, 2019
An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019.
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