Ireland VAT Invoice Requirements: What Must Be on a VAT Invoice (2026)

If you are VAT-registered in Ireland, a sloppy invoice is not just untidy -- it can leave you liable to penalties and can stop your customer from reclaiming the VAT. Revenue (the Irish tax authority) sets out exactly what a valid VAT invoice must contain. This guide turns that legal list into a plain checklist, adds the current VAT rates and registration thresholds, and covers the two questions Irish sole traders ask most: when you can use a shorter invoice, and what to do with foreign currency.

Do you need to issue a VAT invoice at all?

Only VAT-registered traders issue VAT invoices. You must register for VAT once your turnover exceeds the thresholds that took effect on 1 January 2025: EUR 42,500 for services and EUR 85,000 for goods in a 12-month period. Below those limits you can register voluntarily, but you are not obliged to -- and if you are not registered, you issue an ordinary invoice with no VAT shown. If you are below the line, our general guide to what to include on an invoice covers the basics.

What a full VAT invoice must show

Revenue's required list for a standard VAT invoice is detailed. The fields that apply to almost every small business are:

• The date the invoice is issued.
• A unique sequential number.
• Your full name, address and VAT registration number (the supplier).
• The customer's full name and address.
• The quantity and nature of the goods, or the extent and nature of the services.
• The date the goods or services were supplied (and, if a payment was made before supply, that date if it differs from the invoice date).
• The VAT-exclusive unit price.
• Any discounts or price reductions.
• The breakdown by VAT rate, and the total VAT payable.

There are extra notations for specific situations: a reverse-charge supply needs the customer's VAT number and the words 'reverse charge applies', and an intra-Community supply of goods needs the customer's VAT number and an 'intra-Community supply of goods' note. Most domestic invoices will not need these.

The Irish VAT rates you will put on the invoice

You break the invoice down by rate, so it helps to know which is which:

• 23% standard rate -- most goods and services.
• 13.5% reduced rate -- e.g. many construction services, fuel, and certain repairs.
• 9% second reduced rate -- applied to specific sectors at various times.
• 4.8% livestock rate -- a special rate for agriculture.
• 0% zero rate -- e.g. most exports and certain food.

If you supply more than one rate on a single invoice, show the net, VAT and gross for each rate separately so the totals are unambiguous.

Simplified invoices under EUR 100

For transactions where the total is EUR 100 or less (VAT included), Revenue allows a simplified invoice with fewer fields. This is handy for small retail-style sales. For anything larger, or for a business customer who needs to reclaim VAT, issue the full invoice above.

Foreign currency and timing

You may invoice in a foreign currency, but the invoice must also show the corresponding figures in euro, and the VAT amount must be stated in euro. Use the selling rate recorded by the Central Bank at the time the invoice is due to be issued (or an alternative method you have agreed with Revenue). On timing, a VAT invoice must generally be issued by the 15th day of the month after the month in which the supply was made.

A compliant example

• From: Liffey Web Studio, 4 Dame St, Dublin 2 - VAT IE1234567X
• Invoice INV-118, issued 29 June 2026, supplied 20 June 2026
• Bill to: Aran Retail Ltd, 7 Shop St, Galway
• Website design, 20 hrs x EUR 70 = EUR 1,400.00 (net)
• VAT @ 23%: EUR 322.00
• Total due: EUR 1,722.00

That invoice carries both parties' details, your VAT number, a sequential number, both dates, a clear description, the net amount, the VAT rate and the VAT total -- everything Revenue asks for. If you also bill UK clients, the UK has its own list worth checking in our UK VAT invoice requirements guide. You can create one free with PDF Bill Builder — no signup, download as PDF in seconds.