Country Guide

How to invoice in Ireland

Ireland has clear invoicing rules governed by the Value-Added Tax Consolidation Act 2010. As a major EU gateway for international businesses, getting Irish invoicing right is essential for tax compliance and smooth cross-border trade.

Why Irish invoicing rules matter

Ireland sits at the intersection of EU and international commerce. Many US tech companies, pharmaceutical firms, and financial services providers operate through Irish entities. Revenue, the Irish tax authority, enforces strict VAT compliance through the Revenue Online Service (ROS). Invoices that miss required fields can trigger audits, delay VAT refunds, and create friction with your clients. Whether you are an Irish sole trader or a multinational billing from Dublin, these rules apply to you.

Key tax and invoicing facts

VAT rates
Standard rate is 23%. Reduced rates include 13.5% (construction, hospitality services), 9% (newspapers, electronic publications), 4.8% (livestock, greyhounds), and 0% (exports, food staples, children's clothing).
VAT registration
Irish VAT numbers follow the format IE + 7 or 8 alphanumeric characters. Registration is mandatory once turnover exceeds 80,000 EUR for goods or 40,000 EUR for services. Foreign businesses supplying in Ireland may need to register regardless of turnover.
E-invoicing status
Ireland has no e-invoicing mandate for B2B transactions as of 2026. Paper and PDF invoices remain fully accepted. However, Revenue supports Peppol for public procurement, and businesses dealing with EU partners should be prepared for the EU-wide ViDA initiative.
Revenue Online Service (ROS)
ROS is Ireland's digital tax platform. VAT returns (bi-monthly or quarterly), annual returns, and VIES declarations are all filed through ROS. The system also handles payments and refund claims.
Common payment methods
Bank transfer is the norm for B2B payments. SEPA credit transfers are standard across the eurozone. Direct debit is popular for recurring payments. Card payments and online payment links are increasingly used for smaller invoices.
Currency
Euro (EUR). Invoices to Irish businesses should be in EUR. You can invoice in other currencies, but the VAT amount must be converted to EUR using the ECB rate on the date of supply or the date of the invoice.

Required invoice fields in Ireland

  • Full name and address of the supplier
  • Full name and address of the customer
  • Supplier's VAT registration number (IE + 7 or 8 characters)
  • Customer's VAT number (for B2B transactions)
  • A unique, sequential invoice number
  • Date of issue
  • Date of supply of goods or services
  • Description of goods or services supplied
  • Quantity and nature of goods or extent of services
  • Unit price exclusive of VAT for each line item
  • VAT rate applied to each line item
  • Total VAT amount per rate and overall
  • Total amount payable excluding VAT and including VAT
  • Any discount or price reduction not included in the unit price
  • Reference to reverse charge if applicable ('VAT on this supply is not charged')

VAT rates in Ireland

See the current VAT rates, reduced rates, and registration thresholds for Ireland.

View VAT rates →

Invoicing guides for neighboring countries

🇬🇧

United Kingdom

Guide →
🇫🇷

France

Guide →

Questions

When must I register for VAT in Ireland?

You must register when your turnover from taxable supplies exceeds 80,000 EUR for goods or 40,000 EUR for services in any consecutive 12-month period. If you are a foreign business making taxable supplies in Ireland, you may need to register from the first transaction. Voluntary registration is also possible if you want to reclaim input VAT.

How does the EU reverse charge work for Irish invoices?

For cross-border B2B services within the EU, the reverse charge shifts VAT liability to the customer. Your invoice must not include Irish VAT and should state that VAT is payable by the customer under the reverse charge mechanism. Both parties need valid VAT numbers, and the transaction must be reported in VIES declarations.

Can I issue invoices in a language other than English?

Yes. Irish law does not require invoices to be in English or Irish. However, Revenue may request a translation during an audit. Using clear, standard terms and including both languages is a practical approach for international clients.

What are the penalties for incorrect invoices in Ireland?

Revenue can impose penalties for incorrect or incomplete invoices. Fixed penalties range from 4,000 EUR per offence. In serious cases involving fraud, penalties can be significantly higher. Getting invoices right the first time is far cheaper than correcting them later.

How long must invoices be retained in Ireland?

6 years. All invoices, credit notes, and supporting documentation must be kept for at least 6 years from the date of the transaction. Digital records are accepted provided they are complete, accurate, and accessible for inspection by Revenue.

One price. No surprises.

Pay as you go

$0.30

per invoice

  • First invoice free
  • All features included
  • No subscription
  • E-invoicing built in
  • 150+ currencies
  • AI PDF import
Get Started

Free. No credit card needed.