Ireland VAT Invoice Requirements: The Checklist and the 15th-of-the-Month Rule

Short answer: an Irish VAT invoice must show the date of issue; a unique sequential number; your name, address and VAT number; your customer's name and address (and their VAT number for an intra-EU reverse-charge supply); the quantity and nature of the goods or services; the date of supply; the unit price excluding VAT and any discount; the VAT rate and the VAT amount in euro; and the total. These come from section 66 of the VAT Consolidation Act 2010 and Regulation 20 of the VAT Regulations 2010. It must be issued by the 15th of the month after the supply.

Tax rules, rates and thresholds change. This guide explains the general rules as published by the Irish Revenue Commissioners; confirm the current position with them or your adviser before relying on it.

The checklist

• Date of issue and a unique sequential number.
• Your full name, address and VAT registration number.
• The customer's name and address; their VAT number where the reverse charge applies.
• Quantity and nature of the goods, or extent and nature of the services.
• Date of supply.
• Unit price excluding VAT, and any discount.
• VAT rate and amount for each rate.
• The VAT total in euro, whatever currency you invoice in.

The four rates

Ireland has a standard rate of 23%, reduced rates of 13.5% and 9%, a 4.8% rate for livestock, and a zero rate. Which rate applies to an item changes with Finance Acts, so check Revenue's VAT rates database for your goods or services.

The 15th-of-the-month rule

An invoice for a supply made in March must be issued by 15 April. No other country covered in this series has quite this rule, so it is easy to miss when you are used to "within 30 days".

Selling services to EU businesses

When you sell a service to a VAT-registered business in another member state, VAT usually moves to the customer: the invoice shows their VAT number and the words "Reverse charge". You must have the evidence to support it; without it, Revenue expects Irish VAT to be charged.

How Grovia handles Irish invoicing

• Invoices issued under section 66 and Regulation 20, with VAT at the standard and each lower rate per line.
• The euro VAT total on an invoice or credit note in another currency, at the rate you enter.
• Irish VAT numbers in both formats, with or without the IE prefix.
• Quotes, credit notes, purchase orders and receipts in euro.

What Grovia does not do: it does not decide the intra-EU reverse charge for you; it does not track the 15th-of-the-month deadline; it does not compute the Travel Agent's Margin Scheme; it does not file with Revenue; and payroll follows Indian rules (no PAYE, PRSI or USC). See the Ireland page.

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Frequently Asked Questions

What are the VAT rates in Ireland?

23% standard, 13.5% and 9% reduced, 4.8% for livestock, and 0%. Check Revenue's rates database for a specific item.

When must an Irish VAT invoice be issued?

By the 15th day of the month following the month in which the supply was made.

What must an Irish reverse-charge invoice show?

The customer's VAT number and the words "Reverse charge", together with the usual invoice particulars.

Can an Irish invoice be in sterling or dollars?

Yes, but the VAT total must also be shown in euro.