Who must issue a VAT invoice in Ireland
If you're registered for VAT (an "accountable person"), Revenue says you must issue a VAT invoice when you supply goods or services to:
- another VAT-registered business,
- a government department, local authority or body set up by statute,
- a business that carries on an exempt activity,
- a business customer (not a private individual) in another EU country.
Selling to private individuals? A VAT invoice isn't required, but most customers still expect a proper invoice or receipt, and it keeps your own records straight.
What Revenue requires on a VAT invoice
- Date of issue and a unique sequential number. Duebolt numbers invoices INV-0001, INV-0002 and so on.
- Your full name, address and VAT registration number.
- The customer's full name and address.
- Quantity and nature of goods, or the extent and nature of services.
- The unit price excluding VAT, and any discounts.
- The date the goods or services were supplied. Set Work done on and Duebolt prints a "Date of supply" line.
- A breakdown by VAT rate and the total VAT payable.
- If you were paid before the supply, the date of that payment when it differs from the issue date.
Extra wording applies in special cases such as the reverse charge, intra-EU supplies of goods and the margin scheme.
Irish VAT rates
Revenue's current rates (from 1 January 2026):
| Rate | Name |
|---|---|
| 23% | Standard rate |
| 13.5% | Reduced rate |
| 9% | Second reduced rate |
| 4.8% | Livestock rate |
| 0% | Zero rate |
Which rate applies depends on exactly what you sell, so check Revenue's VAT rates database for your goods or service. If one invoice mixes rates, set the rate on each line: Duebolt totals the VAT separately for each rate, as Revenue expects.
EU clients and foreign currency
Business client in another EU country? For many services the reverse charge applies: you don't charge Irish VAT, and the invoice must show the customer's VAT number and state that the reverse charge applies. Turn on Reverse charge in Duebolt and add their VAT number; the note is printed for you.
Invoicing in sterling or dollars? Revenue requires the euro equivalents too, using the Central Bank selling rate at the time the invoice is due to be issued. Duebolt doesn't convert currencies, so add the euro net, VAT and total amounts in the notes.
The Irish layout
Choosing Ireland gives you A4 paper, amounts in euro (€1,234.50), dates written day first, a CRO number field for limited companies, and IBAN and BIC for payment. Payment terms default to 30 days.
Last checked October 23, 2026.