Billed

Educational guide

How to Invoice in Ireland

What an Irish VAT invoice has to show, when it must be issued, and the rates and thresholds Revenue publishes, each quoted from Revenue.ie with its date.

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This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.

In Ireland, VAT is administered by the Revenue Commissioners. Revenue's VAT invoice page (published 16 March 2026) says the invoice must show, among other things, "a unique sequential number", "the supplier’s full name, address and registration number", "the customer's full name and address", "the breakdown by the rate of VAT", "the total VAT payable in respect of the supply" and "the date on which the goods or services were supplied". On timing, Revenue (published 16 March 2026) says "A VAT invoice must issue within 15 days of the end of the month in which goods or services are supplied."

Registration depends on turnover. Revenue's VAT thresholds page (published 27 October 2026) says "Value-Added Tax (VAT) registration is obligatory when your annual turnover exceeds the VAT thresholds." Its principal thresholds include "€42,500 in the case of persons supplying services only." and "€85,000 for persons supplying goods." It adds: "If your turnover is less than a threshold limit, you may elect to register for VAT." For rates, Revenue's current VAT rates table (published 01 January 2026) shows, for the row dated "1 January 2026", a "Standard rate(%)" of "23", a "Reduced rate(%)" of "13.5" and a "Second reduced rate(%)" of "9". Revenue's standard rate page (published 26 May 2026) says "Value-Added Tax (VAT) at the standard rate applies to most goods and services." Check Revenue's VAT rates database for what you sell, or ask an accountant.

Worked example, with sample figures: a VAT-registered consultant in Ireland invoices a VAT-registered Irish client €2,000.00 before VAT for a service charged at the standard rate. Using the 23% standard rate in Revenue's table (published 01 January 2026), the VAT is €2,000.00 × 23% = €460.00 and the invoice total is €2,000.00 + €460.00 = €2,460.00.

Invoice checklist for Ireland

Each item has a note on what to include and when it applies.

  • Invoice number

    Required

    Revenue (published 16 March 2026) lists "a unique sequential number".

  • Your business details

    Required

    Revenue (published 16 March 2026) lists "the supplier’s full name, address and registration number".

  • Customer details

    Required

    Revenue (published 16 March 2026) lists "the customer's full name and address". For a reverse charge it also lists "in the case of a reverse charge, the customer’s VAT number and a notation that a ‘reverse charge applies’".

  • Goods or services supplied

    Required

    Revenue (published 16 March 2026) lists "the quantity and nature of the goods supplied" and "the extent and nature of the services rendered".

  • Prices and VAT

    Required

    Revenue (published 16 March 2026) lists "the VAT exclusive unit price", "the breakdown by the rate of VAT" and "the total VAT payable in respect of the supply".

  • Date of supply

    Required

    Revenue (published 16 March 2026) lists "the date on which the goods or services were supplied".

  • Foreign currency invoices

    Only when you invoice in another currency. Revenue (published 16 March 2026) says "If you issue an invoice in a foreign currency, it must also show the corresponding figures in Euro."

Tax and regulatory themes in Ireland

VAT rates

Revenue's current VAT rates table (published 01 January 2026) shows, for the row dated "1 January 2026", a "Standard rate(%)" of "23", a "Reduced rate(%)" of "13.5" and a "Second reduced rate(%)" of "9". Revenue's standard rate page (published 26 May 2026) says "Value-Added Tax (VAT) at the standard rate applies to most goods and services."

VAT registration thresholds

Revenue (published 27 October 2026) says "Value-Added Tax (VAT) registration is obligatory when your annual turnover exceeds the VAT thresholds." Its principal thresholds include "€42,500 in the case of persons supplying services only." and "€85,000 for persons supplying goods."

Issuing invoices on time

Revenue (published 16 March 2026) says "A VAT invoice must issue within 15 days of the end of the month in which goods or services are supplied." Revenue (published 16 March 2026) allows a simplified invoice where "the amount of the invoice is not greater than €100".

Payment methods in Ireland

Availability depends on banks, platforms, and contract terms.

  • SEPA credit transfer
  • SEPA instant credit transfer
  • SEPA direct debit
  • Card payment

Business and cultural tips for Ireland

  • For euro bank payments, the European Central Bank (EU, checked October 31, 2026) says "Thanks to the Single Euro Payments Area (SEPA), customers can make cashless euro payments to anywhere in the European Union – and to a number of non-EU countries – in a fast, safe and efficient way, just like within their own country." Its page names "SEPA credit transfer, SEPA instant credit transfer and SEPA direct debit schemes".
  • More than one supply to the same customer in a month can go on one invoice: Revenue (published 16 March 2026) says "If you make several supplies during the same calendar month to the same customer, you may issue a summary invoice."
  • Agree on electronic invoicing with the customer first. Revenue (published 16 March 2026) says "The issue of invoices or other documents in electronic format is subject to agreement between both parties."

Questions about invoicing in Ireland

Invoicing guides for other countries

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Quick answer:To invoice in Ireland, a VAT invoice shows the details Revenue lists (published 16 March 2026), including a unique sequential number, the supplier's and customer's details, the VAT breakdown by rate, the total VAT and the date of supply, and Revenue says "A VAT invoice must issue within 15 days of the end of the month in which goods or services are supplied." Revenue's thresholds page (published 27 October 2026) lists "€42,500 in the case of persons supplying services only." and "€85,000 for persons supplying goods." Its rates table (published 01 January 2026) shows a "Standard rate(%)" of "23" from "1 January 2026". Billed lets you store your tax rates once for later invoices.

At a glance

Situation What Revenue says
VAT invoice deadline "A VAT invoice must issue within 15 days of the end of the month in which goods or services are supplied." (published 16 March 2026)
Simplified invoice Allowed where "the amount of the invoice is not greater than €100" (published 16 March 2026)
More than one supply to the same customer in a month "you may issue a summary invoice" (published 16 March 2026)
Invoice in another currency "If you issue an invoice in a foreign currency, it must also show the corresponding figures in Euro." (published 16 March 2026)

When this isn't for you

This guide covers everyday invoicing by Irish businesses. For Relevant Contracts Tax, margin schemes, intra-Community supplies or Northern Ireland trade, follow Revenue's specific guidance or ask an accountant.