Guides

Invoicing and VAT in Ireland

Short, plain guides to the invoicing rules Irish businesses deal with. Written for owners, not accountants, with the references so your accountant can check them.

• What must an Irish VAT invoice include?

  The particulars Irish VAT law and Revenue require on a VAT invoice and a credit note, when you must issue one, the special wording for reverse charge and intra-EU supplies, and how long to keep them.

  Updated 28 September 2026

• Reverse charge invoices in Ireland

  When an Irish business invoices without VAT and the customer accounts for it: EU B2B services and goods, checking a VAT number on VIES, the wording on the invoice, and domestic reverse charge such as construction under RCT.

  Updated 28 September 2026

• E-invoicing in Ireland from 2028: what small businesses need to know

  Ireland's phased e-invoicing plan as Revenue announced it: large corporates from November 2028, businesses trading across EU borders from November 2029, ViDA from July 2030, and receiving e-invoices from 2028. What EN 16931 and Peppol mean and what to do now.

  Updated 28 September 2026