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Invoicing from Ireland

Irish VAT (CBL – Cáin Bhreisluacha) guide for service businesses

23%

Standard Rate

13.5%

Reduced Rate

IE

VAT Prefix

VAT/CBL

Local Name

VAT Registration in Ireland

In Ireland, VAT is known as VAT in English or CBL (Cáin Bhreisluacha) in Irish. Registration is handled through Revenue (the Irish Revenue Commissioners) via the ROS (Revenue Online Service) portal.

Ireland is a popular base for tech companies, freelancers, and digital service providers due to its favourable business environment. VAT registration is mandatory once you exceed the relevant threshold, but you can also register voluntarily.

Registration Thresholds

Ireland has two separate registration thresholds depending on your business activity:

• €42,500 for businesses supplying services
• €85,000 for businesses supplying goods

Once registered, your Irish VAT number is automatically activated in the VIES system, allowing you to trade with other EU businesses under the reverse charge mechanism.

No e-invoicing mandate yet

Ireland does not currently have a mandatory e-invoicing requirement for B2B transactions. Paper and PDF invoices remain accepted. However, Revenue encourages electronic filing and record-keeping, and an e-invoicing mandate may follow the broader EU ViDA initiative in the coming years.

VAT Rates

Rate type	Percentage
Standard	23%
Reduced	13.5%
Second reduced	9%
Super-reduced	4.8%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements

Irish VAT invoices must include the following mandatory information under the Value-Added Tax Consolidation Act 2010:

Your details

1 Full business name and address

2 Irish VAT registration number

Client details

3 Client's full name and address

4 Client VAT number (if EU B2B)

Invoice details

5 Date of issue

6 Unique sequential invoice number

7 Date of supply (if different from invoice date)

8 Description of goods or services

Amounts

9 Net amount (exclusive of VAT)

10 VAT rate(s) applied and VAT amount

11 Total amount payable including VAT

Important: Two-line address requirement

Revenue requires that the full postal address (including Eircode where applicable) be shown on invoices for both the supplier and the customer. Incomplete addresses are a common reason for VAT invoice queries during Revenue audits.

Cross-Border Invoicing

To EU Businesses (B2B)

When invoicing a VAT-registered business in another EU country, apply the reverse charge. Invoice at 0% VAT with both your IE VAT number and the client's VAT number.

Required invoice note

"VAT on this supply is to be accounted for by the customer" (Reverse charge – Art. 196, Directive 2006/112/EC)

Include both your IE VAT number and the client's VAT number. Report in your VIES return.

To EU Consumers (B2C)

For most services to EU consumers, charge Irish VAT (23%). For digital services, OSS rules may apply — you would charge the destination country's VAT rate and report through the OSS scheme.

Outside the EU

Services to clients outside the EU are outside the scope of Irish VAT. Invoice without VAT.

Required invoice note

"Outside the scope of Irish VAT"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. Based on the result, it applies the correct treatment — reverse charge for valid EU business clients, standard Irish VAT for domestic sales. All required invoice notes are included automatically.

Learn more about reverse charge →

VAT Returns and Reporting

Irish VAT returns are filed bi-monthly (every two months) by default via the ROS (Revenue Online Service) portal. Each return covers a two-month period and is due by the 19th of the month following the end of the period.

In addition, all VAT-registered businesses must file an annual Return of Trading Details (RTD) summarising total supplies, purchases, and VAT for the year. The RTD is due within 23 days of the end of your accounting year.

Businesses with intra-EU transactions must also file a VIES return, typically on a quarterly basis, detailing all reverse charge supplies to other EU member states.

Irish VAT Number Format

Irish VAT numbers follow the format: IE + 8 or 9 alphanumeric characters.

Examples

IE1234567T

IE1234567WI

Note: The older format is 8 characters (e.g., IE1A23456B) while the newer format is 9 characters with 7 digits followed by 2 letters (e.g., IE1234567WI). Both formats are valid and recognised in the VIES system.

Common questions

What are the VAT registration thresholds in Ireland? ⌄

The threshold is EUR 42,500 for services and EUR 85,000 for goods (from 1 January 2025). Once you exceed the relevant threshold, you must register for VAT with Revenue. You can also register voluntarily below the threshold.

How often do I file VAT returns in Ireland? ⌄

Irish VAT returns are filed bi-monthly (every two months) via the ROS portal, due by the 19th of the following month. You must also file an annual Return of Trading Details (RTD).

Is my Irish VAT number automatically in VIES? ⌄

Yes. When Revenue registers you for VAT, your IE VAT number is automatically activated in the VIES system. This means EU businesses can verify your number immediately for reverse charge purposes.

Do I need to charge VAT on services to UK clients after Brexit? ⌄

No. Since the UK left the EU, services to UK clients are treated as non-EU (outside the scope of Irish VAT). You invoice without VAT and note that the supply is outside the scope of Irish VAT. Note: Northern Ireland has special arrangements for goods under the Windsor Framework.

Disclaimer: This guide covers common scenarios for service businesses invoicing from Ireland. For complex situations, confirm requirements with a tax adviser or Revenue.