What must an Irish VAT invoice include?

Who has to issue a VAT invoice

Section 66 of the Value-Added Tax Consolidation Act 2010 (VATCA 2010) says a VAT-registered business (an “accountable person”, in the Act’s words) must issue a VAT invoice when it supplies goods or services to:

• another VAT-registered business;
• a government department, local authority or other public body;
• a business or body whose activities are exempt from VAT, such as a doctor or a school;
• a person in another EU country, in the cases the Act sets out (for example, goods sold to someone in another Member State who is not registered there under the distance-selling rules).

You do not have to issue a VAT invoice to a private customer in Ireland, although most businesses give them a receipt or an invoice anyway.

If you are not registered for VAT, you cannot issue a VAT invoice and you must not show VAT on anything you send. Revenue is clear that someone who issues an invoice showing VAT when they are not entitled to becomes liable to pay that VAT over. You can still send an ordinary invoice, with no VAT on it.

The details every VAT invoice must show

The content of an invoice is set by section 67 of VATCA 2010 and Regulation 20 of the VAT Regulations 2010 (S.I. No. 639 of 2010). Revenue’s guidance lists what a VAT invoice must show:

If the invoice is in a currency other than euro, the VAT must also be shown in euro, converted at the Central Bank selling rate at the time (or another method agreed with Revenue).

Extra wording for special cases

Some supplies need something more on the face of the invoice:

• Reverse charge. Where the customer accounts for the VAT (for example services to a VAT-registered business in another EU country, or construction services under RCT), the invoice must show the customer’s VAT number and a note that the reverse charge applies. Revenue’s wording is “reverse charge applies”; many Irish invoices say “VAT reverse charged”. See our guide to reverse charge invoices.
• Goods to a business in another EU country. The customer’s VAT number in their own country, and a note that it is an “intra-Community supply of goods”.
• Second-hand goods and auctions. “Margin scheme: second-hand goods” or “Margin scheme: auction goods”, where those schemes are used.
• Exempt supplies. No VAT is charged, and it is good practice to say the supply is exempt so the customer knows why.
• Self-billing. Where your customer draws up the invoice for you under section 71 of VATCA 2010, the invoice must be marked as self-billed and there must be a prior agreement between you. Invoicer’s compliance page sets out how that works.

When the invoice must be issued

Revenue’s rule is that a VAT invoice must be issued within 15 days of the end of the month in which the goods or services were supplied. Work done on 3 March must be invoiced by 15 April.

If a customer pays you in advance, the invoice for that payment must be issued by the 15th day of the month after the month you received it. Missing these deadlines can lead to penalties.

Credit notes

Once an invoice is issued, you do not edit it or delete it. If the price is later reduced, goods come back, or a discount is given, you issue a credit note. Revenue lists what a VAT credit note must show:

• the date of issue and a unique number;
• your full name, address and VAT number;
• the customer’s full name, address and VAT number (their VAT number in the other country, for an intra-EU supply);
• the reason the credit note is being issued;
• a cross-reference to the original invoice;
• the amended amount;
• the VAT rate or rates in force when the original invoice was issued, and the VAT at each rate.

If the whole invoice was wrong, the clean way to fix it is a credit note for the full amount and a new invoice with the next number in your sequence.

Emailed and electronic invoices

A PDF sent by email is a valid invoice today, provided it carries the particulars above and you can show it has not been altered and came from you. The rules are changing: Ireland is moving to mandatory structured e-invoices, starting with the largest companies in November 2028, and a PDF will not satisfy those rules. Our guide to e-invoicing from 2028 explains the timetable.

How long to keep invoices

Under section 84 of VATCA 2010 you must keep your VAT records, including copies of the invoices and credit notes you issue and the ones you receive, for six years from the date of the latest transaction they relate to. Records can be kept electronically, as long as they can be produced in a readable form when Revenue asks. Some records, such as those for property, must be kept for longer.

A quick checklist before you send

• Is the number the next one in your sequence?
• Are your VAT number and your customer’s full legal name on it?
• Does each line say what was supplied, not just “services”?
• Is the VAT rate right for each line, and is the net and VAT shown for each rate?
• If no VAT is charged, does the invoice say why (reverse charge, exempt, zero-rated, not registered)?
• Is it going out within 15 days of the end of the month of supply?
• Have you kept a copy?

Invoicer handles all of this automatically: numbering in an unbroken series, VAT at Irish rates line by line, the breakdown by rate, the special wording, credit notes that reference the original invoice, and every document kept for at least six years.