Irish Company Invoice Requirements: What Must Appear on an Invoice?

Start with the correct legal supplier

The name on the invoice should be the exact legal company name registered with the CRO, including Limited or Ltd. If the business markets itself under a different trading name, the trading name can be prominent, but it should not conceal the company that actually entered the contract and earned the income.

CRO guidance states that the company name must appear legibly on invoices and receipts. Business letters carry further disclosure requirements. In practice, use one controlled footer across invoices, quotations, order confirmations, email signatures and terms so customers can identify the same legal entity throughout the sale.

• Exact registered company name and legal form.
• Registered office and reliable contact details.
• CRO registration number and place of registration.
• Trading name, if used, clearly linked to the company.
• Payment details belonging to the invoicing company.

Required information on a full VAT invoice

Revenue's current VAT guidance lists the information required on a VAT invoice. Core fields include the issue date, a unique sequential number, the supplier's full name, address and VAT registration number, the customer's full name and address, the supply date, the quantity and nature of goods or extent and nature of services, VAT-exclusive values, discounts, the breakdown by VAT rate and total VAT payable.

The invoice number should form part of a traceable sequence. Do not silently delete an issued invoice or reuse its number. Correct an error through the accounting system and issue the appropriate replacement or credit note so the audit trail remains intelligible.

Do not charge VAT before registration is effective

Company incorporation and VAT registration are separate. An Irish LTD does not receive a VAT number merely because the CRO has incorporated it. Confirm the effective VAT registration and the transactions covered before adding VAT to invoices or describing a number as an Irish VAT registration number.

A company that is not VAT registered still needs commercially complete invoices and proper bookkeeping. Its template should not show a VAT charge. If registration later has an earlier effective date, ask the accountant how affected invoices and customer records should be corrected.

Cross-border sales need different wording

A reverse-charge supply generally requires the customer's VAT number and a notation that the reverse charge applies. Intra-Community goods, triangulation, margin schemes and other special transactions have their own fields or endorsements. A normal domestic invoice template should not be copied blindly into every foreign sale.

Confirm the place of supply, customer status, VAT-number validity and evidence before invoicing. The contract currency can be foreign, but Revenue notes that VAT invoices issued in foreign currency must also show the corresponding figures in euro using an accepted exchange-rate method.

Build an invoice control before the first sale

Connect the invoice template to bookkeeping from day one. Restrict who can change tax rates or payment details, reconcile invoices to the bank and payment processors, preserve supporting contracts and delivery evidence, and review aged receivables regularly.

For subscription, marketplace, construction, export or multi-currency activity, have an accountant review the workflow before volume grows. Fixing the template early is far cheaper than rebuilding hundreds of records during a VAT review or due-diligence exercise.