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Coupa Success Portal

Ireland

Introduction

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>

Include the <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 alternateAmountand 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.
Delivery Address Conditional  
VAT law reference Recommended  
Currency Mandatory  
Local Currency Conditional  
Local currency Tax Conditional  
Original Invoice Number Conditional  
Original Invoice Date Conditional  
Original Date of Supply Conditional  
Credit Reason Conditional  
Net Total Mandatory Amount payable (VAT excluded)
Tax Total Mandatory  
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
Discount Amount Conditional  
Discount terms Conditional  
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  
Preference agreement Conditional  
Flat rate scheme for Farmers Conditional  

Extrinsic fields

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.

Example invoices

Article type: Reference