What an Irish VAT invoice must include
If you are registered for VAT (an "accountable person") and you supply another VAT-registered business, a public body or an EU business customer, you must issue a VAT invoice. Revenue lists the details it must show:
- The date of issue and a unique sequential number (see how to number invoices)
- Your full name, address and VAT registration number
- The customer's full name and address
- The quantity and nature of the goods, or the extent and nature of the services
- The date of supply, and the date of any advance payment if it differs from the issue date
- The unit price excluding VAT, and any discounts
- The amounts broken down by VAT rate, and the total VAT payable
- For reverse-charge supplies: the customer's VAT number and the words "reverse charge applies"
- For intra-EU supplies of goods: the customer's VAT number and "intra-Community supply of goods"
You must issue the invoice within 15 days of the end of the month in which you made the supply. If you price in another currency, show the VAT in euro too.
Irish VAT rates
| Rate | VAT | Typical examples |
|---|---|---|
| Standard | 23% | Most goods and services, including consulting, IT, electronics and soft drinks |
| Reduced | 13.5% | Construction and repairs, cleaning, vet fees, heating oil, hotel accommodation |
| Second reduced | 9% | Gas and electricity, sports facilities, and since 1 July 2026 restaurant and catering services, hot takeaway food and hairdressing |
| Livestock | 4.8% | Live cattle, sheep and pigs |
| Zero | 0% | Most basic food, children's clothes and shoes, oral medicines, books and newspapers |
The 9% rate for food and catering services runs until the end of 2030. Confirm the rate for your goods or services on Revenue's VAT rates database before invoicing.
Irish VAT number format
An Irish VAT number is the letters IE followed by 7 digits and 1 or 2 letters, for example IE1234567T or IE1234567FA. Older numbers may have a letter in the second position. Check EU customers' numbers in VIES.
Not registered for VAT?
You must register once your turnover goes over €85,000 for goods or €42,500 for services in a 12-month period. Below those limits you may stay unregistered. In that case, title the document "Invoice", charge no VAT, show no VAT number, and do not call it a VAT invoice. Only accountable persons can issue VAT invoices.
E-invoicing: is a PDF valid in Ireland?
Yes. Irish law accepts electronic invoices, including PDFs, as long as their authenticity and integrity are ensured and you keep them for six years. Mandatory e-invoicing is planned in phases under Revenue's VAT modernisation roadmap:
- November 2028: large companies managed by Revenue's Large Corporates Division, for domestic B2B invoices
- November 2029: all VAT-registered businesses trading B2B within the EU
- July 2030: EU-wide ViDA rules for cross-border B2B
Until your phase begins, a PDF from this template is a valid VAT invoice.
Worked example
A consultant bills an Irish company for 5 days at €650 (€3,250), a workshop at €1,200 and a written report at €500:
- Net total: €4,950.00
- VAT at 23%: €1,138.50
- Total payable: €6,088.50
Check other amounts with the VAT calculator.
Common mistakes
- Using last year's rate. Catering and hairdressing moved from 13.5% to 9% on 1 July 2026.
- Leaving out the supply date or the VAT breakdown by rate
- Showing VAT on a reverse-charge invoice
- Issuing VAT invoices before you are registered
- Editing a sent invoice instead of issuing a credit note
How to use this Irish VAT invoice template
- Choose a design in the invoice generator or from the invoice templates.
- Add your logo, name and address, and your IE VAT number in the Tax ID field.
- Add line items. VAT defaults to 23%. The template uses one rate per invoice, so bill items at other rates on a separate invoice.
- Note the supply date and payment terms, then download the PDF. The document language is English; you can change it under Customize for clients abroad.
Selling into the UK as well? See our UK VAT invoice template. Invoicing EU businesses? Use the EU VAT invoice template. New to invoicing? Read how to write an invoice.
This page is general information, not tax advice. Check Revenue.ie or ask an accountant about your situation.
Frequently asked questions
How long do I have to issue an Irish VAT invoice?
Within 15 days of the end of the month in which you made the supply.
What does an Irish VAT number look like?
IE followed by 7 digits and 1 or 2 letters, for example IE1234567T or IE1234567FA.
What are the current Irish VAT rates?
23% standard, 13.5% and 9% reduced, 4.8% for livestock and 0% for items like basic food and children's clothes. Restaurant and catering services, hot takeaway food and hairdressing moved to 9% on 1 July 2026.
Is a PDF VAT invoice accepted in Ireland?
Yes. Mandatory e-invoicing starts for the largest companies in November 2028 and extends to other businesses trading within the EU from November 2029.
I'm not VAT registered. Can I use this template?
Yes. Change the title to Invoice, set the VAT rate to 0% and leave the VAT number blank. Registration is required above €85,000 for goods or €42,500 for services.
