What a VAT invoice must show
- The date of issue and a unique number from one or more series
- Your full name, address and VAT registration number
- Your customer's full name and address (and their VAT number for reverse charge and EU sales)
- The quantity and nature of the goods or the extent and nature of the services
- The date the goods or services were supplied, if different from the invoice date
- The unit price excluding VAT, and any discounts not included in it
- The amount excluding VAT and the VAT at each rate, and the total VAT
VAT rates
| Rate | Tax |
|---|---|
| Standard 23% | VAT 23% |
| Reduced 13.5% | VAT 13.5% |
| Second reduced 9% | VAT 9% |
| Livestock 4.8% | VAT 4.8% |
| Zero rate 0% | VAT 0% |
Not sure of the amount with tax? Use our VAT calculator.
If you're not registered for VAT
You usually have to register once your sales pass €42,500 for services or €85,000 for goods a year.
- Don't add VAT or show a VAT number.
- Include the date, a unique number, your name and address, the customer's details, what you supplied and the amount.
Good to know
- The 9% rate covers items such as newspapers, sporting facilities, and from 1 July 2026 food and catering services. Check Revenue's VAT rates database for your goods.
- For services to a business in another EU country, charge no Irish VAT, show the customer's VAT number and say the reverse charge applies.
Official sources
Make your invoice
Our free invoice generator knows the rules above. Choose Ireland as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.
Rules in other countries
the UK · the US · Canada · Australia · New Zealand · Switzerland · Germany · Austria · France · Spain · the Netherlands · the EU