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Guide · Ireland · Published 2026-10-11

How to invoice in Ireland: what to include

The fields a Ireland invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • € EUR
  • VAT 23%
  • VAT number
  • A4
  • English

What every invoice must show

  • The supplier's VAT number and, for EU business customers, the customer's VAT number and the reverse-charge note.

Numbering, keeping and correcting invoices

Each VAT invoice needs a unique sequential number and an issue date. If the invoice is in a foreign currency, the euro figures must be shown using the Central Bank selling rate at issue, or another method approved by the Revenue office.

A VAT credit note is required when the price changes through an allowance or discount, or when the VAT rate on the original invoice was wrong. It must be issued within 15 days of the end of the month in which the goods or services were supplied. It needs its own number, the reason for issue and a cross-reference to the original invoice. If a price reduction is agreed and the VAT payable does not change, no credit note is needed.

VAT records, including invoices, are kept for six years, or until a claim, appeal or Revenue inquiry is finalised if that is later. Paper invoices must be kept as paper, and paper records must stay in Ireland unless Revenue approves otherwise. Electronic records must follow the e-invoicing rules.

Electronic invoicing in Ireland

Revenue has set mandatory B2B e-invoicing in three phases: November 2028, November 2029 and July 2030. PDFs remain valid until your phase starts.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Revenue Commissioners before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Revenue Commissioners.