Mandatory fields
| Field | When it applies |
|---|---|
| The date of issue | Always |
| A sequential number that uniquely identifies the invoice | Always |
| The supplier's full name, address and VAT registration number | Always |
| The customer's full name and address | Always |
| The customer's VAT number | Reverse-charge supplies and intra-Community supplies |
| The quantity and nature of the goods, or the extent and nature of the services | Always |
| The date of supply, where different from the invoice date | Always |
| The consideration excluding VAT, per rate | Always |
| The VAT rate and the VAT amount payable | Always |
| A reference to the exemption or reverse charge, where one applies | Always |
The rules at a glance
| Rule | In Ireland | Source |
|---|---|---|
| Tax | VAT, standard rate 23% | Revenue (Ireland) |
| Sequential number required | Yes | Revenue (Ireland) |
| Keep records for | 6 years | Revenue (Ireland) |
| Reverse charge wording | "reverse charge applies" | Revenue (Ireland) |
| Simplified invoice threshold | EUR 100 | Revenue (Ireland) |
| E-invoicing | Phased from November 2028 | Revenue (Ireland) |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
How long to keep invoices
6 years. Records are generally kept for six years, or until any open claim, appeal or investigation is finalised.
Reverse charge
Where the customer accounts for the tax rather than you, the invoice needs to say so. In Ireland the wording is reverse charge applies. The invoice must indicate that the reverse charge applies and that the customer accounts for the VAT.
The generator has a reverse-charge option under Tax details: it sets the rate to zero and puts a statement under the totals. It formats the document; it does not decide whether the reverse charge applies to your supply.
E-invoicing
Phased from November 2028, covering domestic business-to-business. Phase 1 in November 2028 covers domestic B2B for large businesses, phase 2 in November 2029 extends it to all VAT-registered businesses that trade cross-border in the EU, and phase 3 in July 2030 covers all cross-border EU B2B transactions.
This is the fastest-moving item on this page and the one most worth re-checking against the authority before you act on it. InvoiceSnap produces a PDF, which is a document rather than a structured e-invoice, so a mandate of this kind is a signal that you will need software that can transmit as well as format.
The highest standard rate in this set
At 23 percent, Ireland has the highest standard VAT rate of the jurisdictions covered here, two points above the Netherlands and Belgium and three above the UK and France. For a supplier pricing across borders that is not a rounding difference: on a EUR 10,000 project it is EUR 200 to EUR 300 of gross difference depending on the customer's country, which matters when a quote is compared inclusive of tax.
Ireland's e-invoicing timetable is also among the later ones here, with phase 1 not arriving until November 2028 and the final phase in July 2030, aligning with the EU-wide ViDA date. If you sell into both Ireland and Germany or France, plan for the earliest deadline you are exposed to rather than assuming a single European date: the national timetables in this set differ by four years at the extremes.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to Revenue (Ireland) directly or talk to an accountant.