Invoicing guide
Invoicing in Ireland
VAT — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.revenue.ie (opens in new tab), www.revenue.ie (opens in new tab), www.revenue.ie (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Ireland taxes most sales under a VAT system (regime type: vat). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Ireland is labelled VAT number on an Ochre invoice.
Format: "IE", then 8–10 characters, each a digit or an uppercase letter.
Registration & thresholds
42,500 EUR — €85,000 for goods (and mixed supplies where ≥90% is goods); €42,500 for services. €10,000 EU-wide OSS distance-sales threshold. Non-EU businesses: register from first taxable supply. A proposed rise to €100,000/€50,000 is discussed but NOT yet in force.
Rates
| Standard (23%) | 23% |
|---|---|
| Reduced (13.5%) | 13.5% |
| Second reduced (9%) | 9% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Ireland is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
Ireland is pre-legislation. Revenue plans B2B e-invoicing + real-time reporting under EU ViDA: Phase 1 ~1 Nov 2028 (large corporates), Phase 2 ~1 Nov 2029 (all VAT-registered, cross-border), Phase 3 ~1 Jul 2030 (full ViDA). Planning dates, not enacted — UNVERIFIED, advisory only.