Ireland guides
Invoicing in Ireland, explained
Plain-English guides to invoicing in Ireland: what a VAT invoice must show, the VAT registration thresholds, the 2026 VAT rates, RCT and the construction reverse charge, and the VAT3 return.
Guides
- Irish VAT rates in 2026: 23%, 13.5%, 9% and 0%Ireland’s VAT rates in 2026 and what each covers, including the move of restaurant food, catering and hairdressing to 9% on 1 July 2026.
- RCT and the construction reverse charge: invoicing as a subcontractorHow an Irish construction subcontractor invoices a principal contractor: no VAT shown, the reverse charge wording, and RCT at 0%, 20% or 35% of the payment.
- VAT invoices in Ireland: what Revenue requiresWhat an Irish VAT invoice must show under VATCA 2010 s 66 and reg 20, when it must be issued, and how credit notes, foreign currency and companies change it.
- Irish VAT registration thresholds: €42,500 and €85,000When you must register for VAT in Ireland: €42,500 for services, €85,000 for goods, in any 12 months. How to invoice before and after you register.
- The VAT3 return: T1, E1, ES1 and the moneys received basisHow Irish VAT returns work for small businesses: two-monthly VAT3 periods, the T1, E1 and ES1 boxes, invoice vs moneys received basis, due dates and the RTD.