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What a VAT invoice must show in Ireland (2026)

Checked 25 September 2026 against Revenue (the Irish Tax and Customs service) guidanceRe-checked whenever the tax office announces a change, and at the start of each tax yearSources listed at the end

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.

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Which document, when

DocumentWhen it applies
VAT invoiceAccountable 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

  1. Date of issue
  2. Unique sequential number
  3. Supplier full name, address and VAT registration number
  4. Customer full name and address
  5. Customer VAT number with notation for reverse charge / intra-Community supply; triangulation details where applicable
  6. Quantity and nature of goods / extent and nature of services
  7. VAT-exclusive unit price
  8. Payment received net of VAT (payments on account)
  9. Discounts or price reductions
  10. Breakdown by rate of VAT
  11. Total VAT payable
  12. Date of supply
  13. Date of payment on account if different from invoice date
  14. Tax representative details where applicable
  15. 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

NumberFormatCheck
VAT numberIE followed by 7 digits and 1 or 2 letters (e.g. IE1234567T), or the older IE1A23456B formPapertern 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

  1. www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/information-required-vat-invoice.aspx
  2. www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/what-is-vat-invoice.aspx
  3. www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/who-must-issue-vat-invoice.aspx
  4. www.revenue.ie/en/vat/vat-records-invoices-credit-notes/vat-records-to-be-kept/how-long-keep-records.aspx
  5. www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx
  6. www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/index.aspx
  7. www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/second-reduced-rate-vat.aspx
  8. www.revenue.ie/en/vat/interest-and-penalties/invoices-issued-by-unregistered-persons/index.aspx
  9. www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf
  10. www.gov.uk/guidance/vat-eu-country-codes-vat-numbers-and-vat-in-other-languages
General information, not tax or legal advice. Rules change; the dates above show when we last checked. If your situation is unusual, ask your accountant or Revenue.