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.
An invoice is more than a request for payment — it is a record that has to stand up to Revenue. In Ireland, a VAT-registered business issuing a VAT invoice must include a defined set of details: the date, a unique sequential number, your name, address and VAT number, the customer's details, a clear description of the goods or services, the amount excluding VAT, the VAT rate and amount per rate, and the total. Even where VAT does not apply, your invoices should be clear, numbered and complete. Behind the invoice sits an obligation to keep your books and supporting records for the period Revenue requires, so that any return can be substantiated on audit. This page sets out what must appear on an invoice and what you have to retain, so your paperwork is compliant by default rather than by accident.
- A VAT invoice must carry the date, a unique sequential number, and your VAT number.
- It must show the customer's details and a clear description of the goods or services.
- It must show the amount excluding VAT, the VAT rate and amount per rate, and the total.
- Business records must be kept for the period Revenue requires, ready for audit.
How it works
Number every invoice uniquely. Each invoice needs a unique, sequential number and an issue date. A clean, gapless sequence is the backbone of an auditable set of records and is expected by Revenue.
Identify both parties. State your business name, address and — if you are VAT-registered — your VAT number, together with the customer's name and address (and their VAT number where the supply requires it, such as a reverse-charge or intra-EU supply).
Describe the supply and the money. Give a clear description of the goods or services, the quantity or extent, the amount excluding VAT, the VAT rate applied, the VAT amount for each rate, and the total payable. If a supply is zero-rated, exempt or reverse-charged, say so on the invoice.
Apply VAT correctly per line. Where you are VAT-registered, show VAT by rate so the invoice ties back to your VAT3 return. Software that records the rate on each line totals VAT per rate automatically and keeps the invoice consistent with what you file.
Keep the records. Retain your invoices (issued and received), books and supporting documents for the period Revenue requires. Whether stored on paper or electronically, they must be complete, legible and readily available if Revenue asks to see them.
Legal basis
- Value-Added Tax Consolidation Act 2010 (as amended) — VAT invoice requirements.
- Taxes Consolidation Act 1997 (as amended) — obligation to keep records.
- Revenue guidance on invoicing and the retention of books and records.
Frequently asked questions
What must an Irish VAT invoice contain?
A VAT invoice must show the issue date, a unique sequential number, your name, address and VAT number, the customer's name and address, a clear description of the goods or services, the amount excluding VAT, the VAT rate and amount for each rate, and the total. Where a supply is zero-rated, exempt or reverse-charged, the invoice should state that.
Do I need to put a VAT number on my invoices?
If you are registered for VAT, yes — your VAT number must appear on your VAT invoices, and you must show VAT by rate. If you are not VAT-registered (for example a small sole trader below the threshold), you do not have a VAT number to show and you do not charge VAT, but your invoices should still be numbered, dated and complete.
How long must I keep my business records?
You must retain your invoices, books and supporting records for the period Revenue requires, so that your returns can be substantiated on audit. Records can be kept on paper or electronically, but they must be complete, legible and readily available. Keeping them in your invoicing system makes retrieval straightforward.
Do invoices have to be sequentially numbered?
Yes. Each invoice should have a unique, sequential number alongside its issue date. A continuous, gapless numbering sequence is part of keeping auditable records and is what Revenue expects to see. Invoicing software assigns the next number automatically, so the sequence stays intact.
Can I keep my records electronically?
Yes. Revenue accepts records kept in electronic form provided they are complete, legible, and can be reproduced and made available on request for the required retention period. Keeping invoices and supporting documents in one system means your records meet that standard without extra filing.