Ireland: invoice requirements and VAT rates
Ireland’s rates from 1 January 2026 are 23 % standard, 13.5 % reduced, 9 % second reduced and 4.8 % for livestock. Food, catering and hairdressing moved to 9 % on 1 July 2026.
Rates last checked on 15 October 2026. Main legal basis: Value-Added Tax Consolidation Act 2010, section 66.
Open the invoice generator for Ireland
VAT rates
| Rate | Type | Typical use |
|---|---|---|
| 23 % | Standard | |
| 13.5 % | Reduced | Heating oil, building services, short-term car hire |
| 9 % | Reduced | Gas and electricity; food, catering and hairdressing from 1 July 2026 |
| 4.8 % | Super-reduced | Livestock and greyhounds (livestock rate) |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | VATCA 2010 s. 66; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT number: for example IE1234567T
- Company registration number (CRO)
Good to know
- Revenue lists the 9 % rate for gas and electricity until 31 December 2030 and for food, catering and hairdressing from 1 July 2026.
- The 4.8 % livestock rate is agricultural only; it will not apply to ordinary services.
E-invoicing
Irish public bodies must be able to receive EN 16931 e-invoices under the EU public-procurement directive. B2B e-invoicing is voluntary.
Peppol
Scheme 9935 addresses an Irish VAT number.
Draftbill offers the Peppol BIS Billing 3.0 export for Ireland. The default address scheme is 9935.