Quick answer
- A quote is a proposed price; a VAT invoice records an actual taxable supply and must contain the required details.
- Revenue generally requires a VAT invoice to be issued within 15 days after the end of the month in which the goods or services were supplied.
- A simplified VAT invoice may be used in limited circumstances, including invoices of €100 or less.
- If the wrong VAT rate is charged, Revenue says the supplier should issue a credit note and a revised invoice.
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Quote, receipt or VAT invoice?
| Document | Purpose | VAT point to check |
|---|---|---|
| Quote or estimate | Sets out a proposed price before the sale is final. | State clearly whether prices include or exclude VAT and how long the quote remains valid. |
| Receipt | Evidence that payment was received. | A basic payment receipt is not automatically a full VAT invoice. |
| VAT invoice | Records a taxable supply and supports VAT accounting. | Must contain the required supplier, customer, supply, rate and amount details. |
| Credit note | Reduces or reverses an earlier invoice. | Should link clearly to the original invoice and correction. |
A business that is not VAT registered should not present a document as though it has charged Irish VAT. A zero-rated, exempt or reverse-charge transaction also needs wording that matches its actual treatment.
What information must a full VAT invoice contain?
Revenue’s full requirements depend on the transaction, but a standard VAT invoice should normally include:
- The invoice date and a unique sequential invoice number.
- The supplier’s full name, address and VAT registration number.
- The customer’s full name and address, plus the customer’s VAT number where required.
- The quantity and nature of goods, or the extent and nature of services.
- The date of supply where it differs from the invoice date.
- The VAT-exclusive unit price, discounts or rebates not included in that price, and the consideration excluding VAT.
- The VAT rate and VAT amount for each rate category.
- The total amount payable, with any required exemption, zero-rate or reverse-charge reference.
Worked quote-to-invoice example
A supplier quotes €1,000 excluding VAT for a standard-rated service. At 23%, the VAT is €230 and the gross total is €1,230.
| Line | Amount | Invoice presentation |
|---|---|---|
| Net service | €1,000.00 | VAT-exclusive consideration |
| VAT at 23% | €230.00 | Separate VAT rate and amount |
| Total due | €1,230.00 | Gross customer total |
If an invoice contains supplies at different VAT rates, group and calculate each rate separately. Use the VAT Calculator Ireland for the arithmetic, but confirm the legal rate first.
Simplified VAT invoices and VAT-inclusive pricing
Revenue permits a simplified invoice in limited circumstances, including where the total is €100 or less, or where commercial or technical practice makes full invoice compliance difficult. It still needs enough information to identify the supplier, date, goods or services and VAT due or the data needed to calculate it.
Consumer-facing prices should not surprise the customer with VAT added late in the purchase. If a business-to-business quote is shown as “€500 + VAT”, state the rate or basis clearly. If the price is €615 including 23% VAT, the net amount is €500 and VAT is €115.
Reverse charge, electronic invoices and corrections
Where reverse charge applies, the supplier’s invoice should not look like an ordinary domestic VAT invoice with Irish VAT charged. It should include the required customer VAT details and reverse-charge wording appropriate to the transaction. See the Reverse Charge VAT Ireland guide.
Electronic invoices can be used where the requirements are met and the records remain authentic, complete and accessible. If a VAT invoice has the wrong rate or amount, do not silently overwrite the accounting trail. Revenue says the supplier should issue a credit note and a revised invoice.
Frequently asked questions
What must be included on a VAT invoice in Ireland?
A full invoice normally needs a unique number, date, supplier and customer details, supplier VAT number, supply description, VAT-exclusive amounts, applicable rates, VAT amounts and total due, plus transaction-specific wording where required.
When must an Irish VAT invoice be issued?
Revenue generally requires it within 15 days after the end of the month in which the goods or services were supplied, although special rules can apply.
Is a receipt the same as a VAT invoice?
No. A receipt proves payment, while a VAT invoice must meet specific VAT information requirements. A retail receipt may qualify as a simplified invoice only where the rules are met.
What is a simplified VAT invoice in Ireland?
It is a shorter invoice allowed in limited circumstances, including where the total is €100 or less. It still needs the details Revenue requires for a simplified invoice.
Can I issue an invoice without a VAT number?
A business that is not VAT registered can issue a commercial invoice, but it should not show Irish VAT as though it were a VAT-registered supplier. A VAT invoice must show the supplier VAT number.
How do I correct the wrong VAT rate on an invoice?
Revenue says the supplier should issue a credit note and a revised invoice rather than simply altering the original accounting record.
Should a quote show VAT inclusive or exclusive prices?
Make the basis unambiguous. Consumer pricing will normally need the payable total to be clear, while a business quote may state a net price plus VAT if the treatment and final total are understandable.
Sources & references
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