E-invoicing in Ireland — for businesses and the self-employed.
Between Peppol delivery to the public sector, Revenue's VAT modernisation programme and the classic mechanics of VAT3, the Form 11 and OSS, invoicing in Ireland has its own steady rhythm. This centre brings together six guides — written against Revenue's guidance, the Value-Added Tax Consolidation Act and the EU rules on electronic invoicing — covering Peppol and the public sector, real-time reporting, the Irish VAT rates, EU e-commerce, the sole trader and the details every invoice must carry.
The system
E-invoicing, the Peppol network and the public sector (B2G) in Ireland.
E-invoicing and Peppol in Ireland
What a structured e-invoice is, how the Peppol network carries it, and why the public sector receives invoices over Peppol.
VAT modernisation and real-time reporting
Where Revenue's VAT modernisation programme is heading, what real-time reporting means, and how it lines up with the EU ViDA reforms.
VAT and rates
Irish VAT rates, the VAT3 return through ROS, and EU VAT.
VAT rates in Ireland: 23%, 13.5%, 9% and 0%
When to apply the standard and reduced rates, what zero-rated means, and how the VAT3 return works through ROS.
E-commerce, OSS and EU VAT
How the One Stop Shop simplifies cross-border B2C VAT, the EU distance-selling threshold, and when you charge the customer's rate.
VAT registration threshold in Ireland: when to register
The turnover limits for goods and services, and what registering means for your invoices.
Self-employed and invoices
Sole trader self-assessment and invoice and record-keeping rules.
Sole trader and self-assessment in Ireland
Registering with Revenue as a sole trader, filing the Form 11 through ROS, and how preliminary tax works.
Invoice requirements and record keeping
The details every invoice must carry, what a VAT invoice adds, and how long to keep your records for Revenue.
Credit notes in Ireland: when and how to issue one
When a VAT credit note is needed, what it must contain and how it corrects the VAT on your invoice.
RCT for construction subcontractors: invoicing in Ireland
How Relevant Contracts Tax affects payments and invoices between principal contractors and subcontractors.