The Irish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
When setting up your remit-to address, your VAT ID must begin with IE, followed by one of the following combinations of eight or nine characters.
- Seven (7) numbers and one (1) letter at the end: IE1234567Y
- Six (6) numbers and two (2) letters, one at the end and the other in the second position: IE1X23456Y
- Seven (7) numbers, followed by two (2) letters at the end: IE1234567XY
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
<Description> element immediately after
<tax-amount>. It's required when the TaxDetails category contains an exemption. For more information, see Add Tax Exemption Details to an Invoice.
All tax amounts must include the
alternateCurrency attributes. The alternate currency must be set to
EUR. See Providing Amounts in Local Currency for more info.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier VAT ID||Mandatory||The VAT ID-number of the supplier|
|Supplier Liquidator name||Conditional||Name of the liquidator|
|Buyer Name||Mandatory||The full name of the buyer|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer VAT ID||Conditional||The VAT ID-number of the buyer|
|Buyer Fiscal Rep. Name||Conditional||The buyer's tax representative's name|
|Buyer Fiscal Rep. Address||Conditional||The buyer's tax representative's Address|
|Buyer Fiscal Rep. VAT ID||Conditional||The buyer's tax representative's VAT ID|
|Invoice Date||Mandatory||The date of issue of the invoice|
|Date of Supply||Conditional||The date on which the supply of goods/services was made or completed|
|Invoice Number||Mandatory||The number under which the invoice is mentioned in the sales journal of the supplier.|
|VAT law reference||Recommended|
|Local currency Tax||Conditional|
|Original Invoice Number||Conditional|
|Original Invoice Date||Conditional|
|Original Date of Supply||Conditional|
|Net Total||Mandatory||Amount payable (VAT excluded)|
|Payment Date||Conditional||The date on which a payment on account was made before the supply is completed in so far as that date differs from the date of the invoice|
|Quantity||Mandatory||The quantity and nature of the goods supplied or the extent and nature of the services rendered.|
|Description||Mandatory||The description/nature of the goods or services|
|Taxable Amount||Mandatory||Mandatory per VAT rate or exemption|
|Tax rate||Conditional||Applicable VAT rate (per good/service)|
|Tax Amount||Conditional||VAT Payable|
|Unit Price||Mandatory||Exclusive of VAT|
|Endorsement on invoices||Conditional|
|Reference to the reverse charge mechanism||Conditional||
The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
|New means of transport||intra-Community supply of new means of transport|
|Reference in case supply is exempt from VAT||Conditional|
|Margin scheme reference||Conditional|
|Company in examinership||Conditional||A company is in examinership|
|Company is being wound up||Conditional||A company is being wound up|
|Receiver of the property of a company has been appointed||Conditional|
|Flat rate scheme for Farmers||Conditional|
There are no extrinsics required to send a compliance-assured Irish invoice. However, other extrinsics may be required based on your specific invoicing scenario. See Adding Extrinsics to Your Invoice for more info.
Article type: Reference
- IE Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Ireland.
- IE Simple Unbacked Invoice (Contract Based)Sample cXML unbacked invoice that's based on a contract and the corresponding PDF version for Ireland.
- IE Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Ireland.
- IE Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Ireland.
- IE Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Ireland.
- IE Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Ireland.
- IE Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Ireland.
- IE Invoice with Line Level TaxationSample cXML invoice with line level taxation and the corresponding PDF version for Ireland.
- IE Invoice with DiscountSample cXML invoice with a discount and the corresponding PDF version for Ireland.
- IE Invoice With Custom Fields (Extrinsic)Sample cXML invoice with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Ireland.
- IE Invoice With Line Level Custom Fields (Extrinsic)Sample cXML invoice with line level custom fields (a.k.a. extrinsics) and the corresponding PDF version for Ireland.
- IE Invoice with Line Level Taxation - VAT ExemptSample cXML invoice with VAT exemption for Ireland.