Invoicea Juros-AI product

What a compliant invoice must show in Ireland.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in EUR Legal format EN 16931 UBL (Peppol BIS 3.0) PDF counts as the invoice

What the invoice must show

The content Ireland's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
Invoice
Tax shown in
EUR
Payment terms
Due date or payment terms required

How each party is identified

The registration numbers and their formats the Ireland rules expect on the invoice.

Seller
VAT number VAT number · IE + 7 digits + 1–2 letters · always
Seller
CRO number Companies Registration Office number · 5–7 digits · companies
Buyer
VAT number buyer VAT number · IE + 7 digits + 1–2 letters · when registered for the tax

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗
Reverse charge — VAT on this supply to be accounted for by the recipient (s. 16 VATCA 2010)
Intra-Community supplystatute ↗
Intra-Community supply — VAT exempt (s. 46(1)(b) VATCA 2010; Art. 138 Directive 2006/112/EC)
Export — zero-rated (Schedule 2, VATCA 2010; Art. 146 Directive 2006/112/EC)
Exempt from VAT (Schedule 1, VATCA 2010)
Out of scopestatute ↗
Outside the scope of Irish VAT — place of supply abroad (s. 34 VATCA 2010)
Foreign seller (import)statute ↗
No Irish VAT charged — goods supplied from outside the EU; import VAT is accounted for by the importer (s. 53 VATCA 2010)VAT not charged — supply outside the scope of Irish VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).

Revenue TDM 'Invoicing': date, sequential number, supplier name/address/VAT number, customer name/address (VAT number for intra-EU / reverse charge), description, date of supply, unit price ex VAT, discounts, amount per rate, rate, VAT in euro.

The format, and who sends it

A plain PDF still counts as the invoice in Ireland; a structured e-invoice is accepted where the buyer asks for it.

Legal format(s)
EN 16931 UBL (Peppol BIS 3.0) · PDF invoice
Transmission
Sent supplier→buyer; no government clearance in the path

Don't just look these rules up. Generate them.

Invoice by Juros-AI builds the Ireland e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Ireland invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets