Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- A full VAT invoice must show its date of issue and a unique sequential number. Identify the supplier by full name, address and VAT registration number, and the customer by full name and address.
- Describe the quantity and nature of goods, or the extent and nature of services. Give the unit price excluding VAT, discounts or rebates not included in that price, and the net amount payable.
- Show the date the supply was made or completed, or the date of an advance payment if different from the invoice date. State the VAT amount payable for each rate and the total VAT; show the corresponding taxable amount and VAT rate.
- For a reverse-charge supply, include the customer's VAT number and the words reverse charge applies, subject to the special construction-services rule for Relevant Contracts Tax. For intra-Community goods, include the customer's VAT number and the required intra-Community supply statement.
- For triangular trade include the required triangular-simplification wording. If a tax representative is liable in another member state, show the representative's full name, address and VAT number. Do not show VAT as payable by the supplier where the customer is legally liable under reverse charge.
- A simplified invoice may be available for a total of €100 or less, or for certain sectors and circumstances where full invoicing is impractical. It has reduced content requirements and is not available for every intra-Community supply or cross-border service.
Tax notes
VAT-accountable persons generally invoice other accountable persons, government bodies, certain exempt-activity bodies and specified EU customers. Most ordinary domestic consumer sales have no general VAT invoice duty, though consumer, contract and sector rules may require proof of purchase.
Full invoices are generally due by the 15th day of the month after supply. Construction under Relevant Contracts Tax, self-billing, credit notes, continuous supplies and special schemes have tailored rules.
Foreign-currency invoices may need VAT converted to euro using the applicable Central Bank selling rate unless Revenue agrees another method. Exempt, zero-rated, outside-scope, margin-scheme and reverse-charge supplies are distinct.
Electronic invoicing
No general mandatory structured e-invoice rule applies to all Irish private B2B transactions as of 4 October 2026. Parties may agree electronic invoicing if authenticity, integrity and legibility are ensured; paper remains possible. Some public bodies set procurement requirements. Revenue's roadmap schedules domestic large-corporate B2B from November 2028, intra-EU B2B from November 2029 and broader ViDA-aligned cross-border duties from July 2030; these dates are future plans.
Record retention
VAT and business records are normally kept six years, longer if an audit, claim, appeal, investigation or other matter remains open. Preserve issued paper invoices on paper and electronic records in an accessible form retaining their electronic characteristics.
Important cautions
- Construction, property, retail, distance sales and cross-border services have tailored rules. Revenue's published future e-invoice timetable may change.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- Irish Revenue: Who must issue a VAT invoice?
- Irish Revenue: Information required on a VAT invoice
- Irish Revenue: Other types of VAT invoices
- Irish Revenue: How long do you keep records?
- Irish Revenue: VAT Modernisation — implementation of eInvoicing
Reviewed against the references above on .