What Revenue says a VAT invoice must contain
An Irish VAT invoice must show the date of issue, a unique sequential number, your full name, address and VAT number, the customer’s full name and address, what you supplied and how much, the VAT exclusive unit price, any discounts, a breakdown by VAT rate, the total VAT, and the date of supply. Revenue sets this out on its invoice information page.
| Detail | When it applies |
|---|---|
| Date of issue and unique sequential number | Every VAT invoice |
| Your full name, address and VAT registration number | Every VAT invoice |
| Customer’s full name and address | Every VAT invoice |
| Quantity and nature of goods, or extent and nature of services | Every VAT invoice |
| VAT exclusive unit price, discounts and price reductions | Every VAT invoice |
| Breakdown by rate of VAT, and total VAT payable | Every VAT invoice |
| Date the goods or services were supplied | Every VAT invoice |
| Date of any payment on account | If it differs from the invoice date |
| Customer’s VAT number and the note “reverse charge applies” | Reverse charge supplies |
| Customer’s VAT number and “intra-Community supply of goods” | Goods sent to a business in another EU Member State |
| Tax representative’s name, address and VAT number | Where one acts for you |
Revenue’s list does not require a particular heading, so the title is your call. Our Irish preset uses VAT Invoice, which tells an accounts team immediately what they are holding.
The 15 day rule: invoice by mid month
Ireland’s deadline is tied to the calendar month, not to each job. A VAT invoice must issue within 15 days of the end of the month in which the goods or services were supplied. Work finished on 3 October 2026 and work finished on 29 October 2026 both need invoicing by 15 November 2026.
That makes a monthly routine practical: finish the month, raise every invoice in the first fortnight of the next. Revenue requires a VAT invoice whenever you supply another accountable person, a government department, a local authority, a statutory body, a person carrying on an exempt activity, or a business in another EU Member State.
Which VAT rate goes on an Irish invoice in 2026
The standard rate is 23%, and it applies unless a supply is exempt or listed at another rate. Revenue’s current rates table, effective from 1 January 2026, also lists 13.5%, 9%, 4.8% and 4.5%, plus a zero rate for certain goods and services. The 9% rate widened on 1 July 2026, which changes many hospitality and hairdressing invoices.
| Rate | Examples from Revenue |
|---|---|
| 23% standard | Supplies not listed at another rate |
| 13.5% reduced | Goods and services listed at the reduced rate |
| 9% second reduced | Catering and restaurant supplies (not alcohol, soft drinks or bottled water), hot take-away food, hot tea and coffee, and hairdressing from 1 July 2026; periodicals; sports facilities; electricity and gas until 31 December 2030; qualifying apartments from 26 November 2025 until 31 December 2030 |
| 4.8% livestock | Livestock |
| 4.5% flat-rate addition | Compensation for unregistered farmers, down from 5.1% in 2025 |
| 0% zero rate | Certain goods and services listed by Revenue |
Before 1 July 2026, catering, hot food and hairdressing sat at 13.5%. An €80 haircut invoiced then carried €10.80 of VAT; the same cut supplied now carries €7.20 at 9%, so the gross price drops from €90.80 to €87.20 if the net price stays the same.
Worked example: a €3,430 website project at 23%
Here is a made up invoice from a Galway web studio to a skincare company. Four lines come to €3,430.00 excluding VAT. VAT at 23% is €788.90, so the customer pays €4,218.90. Every line carries the 23% standard rate, and the invoice shows the unit price before VAT, as Revenue requires.
| Line item | Qty | Unit price excl. VAT | Amount |
|---|---|---|---|
| Website design, six page site | 1 | €2,400.00 | €2,400.00 |
| Content migration (hours) | 8 | €65.00 | €520.00 |
| Hosting and maintenance, 12 months | 1 | €360.00 | €360.00 |
| Staff training session, two hours | 1 | €150.00 | €150.00 |
| Total excluding VAT | €3,430.00 | ||
| VAT at 23% | €788.90 | ||
| Total including VAT | €4,218.90 |
Mixed rate invoices simply add a row per rate under the subtotal. If this studio also billed an item at 13.5%, the totals would show each rate and its VAT separately, which our editor does automatically.
Invoice template Ireland traders use below the VAT thresholds
If you are not registered for VAT, your invoice shows no VAT and no VAT number. Revenue describes a VAT invoice as a document issued by an accountable person, so until you register you send an ordinary invoice. Registration is required once turnover passes €42,500 for services, or €85,000 for goods.
The goods threshold also applies to mixed businesses where at least 90% of turnover comes from goods. Separate thresholds of €10,000 apply to distance sales and certain cross border services into Ireland, and €41,000 to goods bought from other EU Member States. To drop VAT in our generator, choose Ireland and set Tax to None.
Invoices of €100 or less, and foreign currency
For an invoice of €100 or less, Revenue accepts a simplified VAT invoice showing the issue date, your full name, address and VAT number, a description, and the VAT payable or the price excluding VAT. Simplified invoices are not allowed for intra-Community supplies, so EU business customers always get the full version.
You can bill a client in sterling or dollars, but the invoice must also show the figures in euro, converted at the Central Bank selling rate. Add the euro figures in the notes field so the document carries both.
Making the invoice with the Irish preset
Use the Word, Excel or PDF file on this page if you like to work offline, or the generator if you want the maths done for you. The Irish preset sets the currency to euro, VAT at 23% with 13.5%, 9%, 4.8% and 0% on hand for any line, the VAT Invoice title, A4 paper, and IBAN and BIC fields.
- Open the Irish invoice generator and add your name, address and VAT number.
- Enter the customer, with their VAT number if a reverse charge or EU supply applies.
- Add lines at the correct rate, and set the supply date.
- Download the PDF before the 15th of the following month.
The VAT invoice maker handles UK, South African and UAE rates as well. Clients in North America have their own pages: the American invoice template and the Canadian GST/HST template. Compare all ten countries in invoice rules by country, or go back to all invoice templates.
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