What Must Be Included on a Valid Invoice for Trade Work in Ireland?

Creating proper invoices isn't just about looking professional - it's about legal compliance, faster payments, and protecting your business under Irish law. A correctly formatted invoice reduces disputes, speeds up payment, and ensures you meet Revenue Commissioners requirements. Whether you're VAT registered or not, there are specific requirements mandated by Irish law.

Skip the complexity - with Manano, you can create Revenue-compliant invoices in seconds via WhatsApp. Just text us your job details and we'll handle all the legal requirements, VAT calculations, and professional formatting automatically.

This guide covers everything Irish tradesmen need to know about creating legally compliant invoices, from basic requirements to VAT obligations, and includes practical templates you can use immediately.

Basic Invoice Requirements (Non-VAT Registered)

If you're not VAT registered, your invoices must include these legally required elements under Irish law:

Essential Information

1. The Word "Invoice"

• Clearly label the document as an "INVOICE"
• Position it prominently at the top
• Distinguish from quotes, estimates, or receipts
• Revenue Commissioners require clear identification

2. Unique Invoice Number

• Sequential numbering system (INV001, INV002, etc.)
• Never duplicate numbers (Revenue requirement)
• Keep a record of all issued numbers
• Consider including year/month codes (2025/01/001)
• Essential for Revenue audits and record-keeping

3. Your Business Details

• Business name (as registered with Revenue)
• Trading name (if different from registered name)
• Business address (must be physical address, not just postal)
• Contact details (phone, email)
• PPS number (if sole trader) or Company Registration Number (if limited company)

4. Customer Details

• Full name or company name
• Complete address (essential for Irish tax records)
• Contact person (for commercial jobs)
• VAT number (if customer is VAT registered)

5. Invoice Date

• Date the invoice was created and sent
• Use DD/MM/YYYY format for clarity
• This starts your payment terms countdown
• Important for Revenue record-keeping requirements

6. Work Description

• Detailed description of work completed
• Dates when work was performed
• Location where work was carried out (if different from customer address)
• Materials used (quantities and specifications where relevant)

7. Payment Terms

• Amount due (clearly stated total in Euro)
• Payment due date or terms (e.g., "Payment due within 30 days")
• Accepted payment methods (bank transfer, cash, card)
• Late payment charges (if applicable under Irish law)

Example Basic Invoice Layout

INVOICE

Invoice Number: INV2025/001
Invoice Date: 15th January 2025

From:
O'Brien Plumbing Services
123 Main Street, Cork, Co. Cork, T12 A3B4
PPS: 1234567T
Tel: 021-123-4567
Email: [email protected]

To:
Ms Mary Murphy
456 Church Road
Cork, Co. Cork, T23 C5D6

Description of Work:
- Emergency repair to burst pipe in kitchen
- Supply and fit 2m copper piping (22mm)
- Repair to stop valve and lagging
- Work completed: 14th January 2025
- Location: 456 Church Road, Cork

Total Amount Due: €285.00
Payment Terms: Due within 30 days
Payment Methods: Bank transfer, cash, or card payment

VAT Invoice Requirements

If you're VAT registered, you must issue VAT invoices which include everything above PLUS additional mandatory information under Irish VAT law:

Additional VAT Requirements

8. Your VAT Registration Number

• Format: IE1234567T (9 characters starting with IE)
• Must appear prominently on every VAT invoice
• Required by Revenue Commissioners

9. VAT Rate Applied

• Standard rate: 23% (most trade services)
• Reduced rate: 13.5% (certain repairs and improvements)
• Zero rate: 0% (new house construction in some cases)
• Must specify rate clearly on invoice

10. VAT Amount

• Show VAT separately from the net amount
• Calculate accurately (net amount × VAT rate)
• Round to nearest cent
• Keep detailed records for VAT returns

11. Total Amount Including VAT

• Net amount + VAT amount = Gross total
• This is the amount the customer pays
• Must be clearly indicated as VAT-inclusive

VAT Invoice Layout Example

VAT INVOICE

Invoice Number: INV2025/001
Invoice Date: 15th January 2025
VAT Registration Number: IE1234567T

From:
O'Brien Plumbing Services
123 Main Street, Cork, Co. Cork, T12 A3B4
Tel: 021-123-4567
Email: [email protected]

To:
Murphy Construction Ltd
456 Industrial Estate, Cork, Co. Cork, T23 C5D6
VAT Number: IE9876543L

Description of Work:
- Installation of commercial boiler system
- Supply and fit 150L commercial cylinder
- Pipework and fittings installation
- System commissioning and testing
- Work completed: 14th January 2025
- Location: Murphy Construction Site, Blackrock

Net Amount: €2,000.00
VAT (23%): €460.00
Total Amount Due: €2,460.00

Payment Terms: Due within 30 days from invoice date

Detailed Work Description Best Practices

Be Specific and Comprehensive

Poor Example: "Plumbing work - €350"

Good Example: "Emergency plumbing repair

• Diagnosed and located leak in bathroom waste pipe
• Replaced damaged 40mm waste pipe section (2 metres)
• Renewed pipe joints and sealing
• Pressure tested system
• 3 hours labour @ €50/hour = €150
• Materials (pipe, fittings, sealant) = €85
• Emergency call-out charge = €115"

Include All Relevant Details

For comprehensive invoices, include:

• Materials used (with specifications and quantities)
• Labour time (hours worked and hourly rate)
• Additional charges (call-out fees, parking, waste disposal)
• Completion dates (start and finish dates)
• Warranty period (if applicable)
• Health & safety measures taken (if relevant)

Payment Terms: Irish Legal Framework

Standard Payment Terms

Net 30: Payment due within 30 days of invoice date (most common) Net 15: Payment due within 15 days (better for cash flow) Net 7: Payment due within 7 days (small jobs only) Payment on completion: Due immediately upon work completion

Late Payment Rights Under Irish Law

The European Communities (Late Payment in Commercial Transactions) Regulations give you legal rights:

Interest Rates:

• 8% + European Central Bank rate on overdue amounts
• Applied from the day payment becomes overdue
• Calculated daily on outstanding balance

Compensation Rights:

• €40 for debts up to €1,270
• €70 for debts €1,270 to €12,700
• €100 for debts over €12,700
• Plus reasonable debt recovery costs

Example Payment Terms Clause: "Payment due within 30 days from invoice date. Late payments subject to interest at 8% per annum plus ECB base rate. Compensation charge of €40 applies to overdue amounts under €1,270."

Special Considerations for Irish Construction Work

Relevant Contracts Tax (RCT)

When working as a subcontractor for principal contractors:

• Include your RCT status on invoices
• Show gross amount before any RCT deductions
• Reference the contract or work order number
• Separate labour and materials clearly for RCT purposes

RCT Invoice Addition:

Gross Amount: €1,200.00
RCT Deduction (35%): €420.00
Net Amount Payable: €780.00
RCT Contractor Status: RCT Registered

Property Services

For domestic property work, consider including:

• Building Energy Rating impact (if applicable)
• Planning permission references (for extensions/modifications)
• Building control compliance statements
• Insurance coverage details (public liability)

Digital vs Paper Invoices: Irish Requirements

Electronic Invoices

Digital invoices are legally equivalent to paper invoices under Irish law if they:

• Contain all required information (same as paper)
• Are in a readable format (PDF recommended)
• Have audit trail for authenticity
• Include digital signatures where appropriate
• Can be stored and retrieved for Revenue inspections

Record Keeping Requirements

Whether digital or paper, Revenue requires:

• Keep copies for 6 years (mandatory retention period)
• Sequential filing system for easy retrieval
• Backup important records (protection against loss)
• Access for Revenue inspections when required

Common Invoice Mistakes That Delay Payment

1. Incomplete Contact Information

Problem: Customer can't reach you to pay or query invoice Solution: Include multiple contact methods (phone, email, address)

2. Vague Work Descriptions

Problem: Customer disputes what work was actually done Solution: Detailed itemization with dates and specifications

3. Missing Payment Details

Problem: Customer doesn't know how to pay Solution: Clear payment instructions with bank details

4. Incorrect VAT Calculations

Problem: Revenue penalties and customer confusion Solution: Use accounting software or double-check manually

5. Wrong Customer Details

Problem: Delayed payment, legal complications Solution: Verify all details before sending invoice

Professional Invoice Formatting

Layout Best Practices

• Clean, organized design with clear sections
• Company logo (builds brand recognition)
• Consistent formatting across all invoices
• Professional fonts (minimum 10pt size)
• White space for easy reading

Payment Instructions Section

Make payment as easy as possible:

• Bank details for transfers (IBAN, BIC/SWIFT)
• Payment reference (invoice number)
• Online payment links if available
• Receipt confirmation requests

Example Payment Section

PAYMENT DETAILS

Bank Transfer:
IBAN: IE29 AIBK 9311 5212 3456 78
BIC: AIBKIE2D
Account Name: O'Brien Plumbing Services
Reference: INV2025/001

Alternative Payment Methods:
- Cash on completion
- Card payment (contactless available)
- Cheque payable to "O'Brien Plumbing Services"

Payment Confirmation:
Email: [email protected]
Phone: 021-123-4567

Legal Protection Through Proper Invoicing

Evidence for Disputes

A proper invoice provides:

• Proof of work completed and completion dates
• Agreed pricing established before work commenced
• Clear payment terms that were communicated
• Professional credibility in legal proceedings
• Revenue compliance demonstrating legitimate business

Revenue Commissioners Compliance

Correct invoicing supports:

• VAT return accuracy (if VAT registered)
• Income verification for tax returns
• Business expense substantiation
• Audit preparation for Revenue inspections
• Professional business image

Technology Solutions for Irish Tradesmen

Invoicing Software Options

Free Solutions:

• Wave Accounting (includes Irish VAT rates)
• Invoice Simple
• Zoho Invoice

Professional Solutions:

• QuickBooks (Irish localization available)
• Xero (supports Irish VAT and RCT)
• Sage Business Cloud Accounting
• TaxCalc
• Manano (WhatsApp-based, instant invoicing)

Irish-Specific Features to Look For:

• Irish VAT rates (23%, 13.5%, 0%)
• RCT integration for construction work
• Revenue Online Service connectivity
• Euro currency as default
• Irish address formats
• SEPA payment integration

Or do it in seconds with Manano - text your job details via WhatsApp and get professionally formatted, Revenue-compliant invoices with payment links automatically. Your customers can pay instantly with card or bank transfer.

Conclusion: Professional Invoicing = Business Success

A well-formatted invoice serves multiple purposes:

• Demonstrates professionalism and attention to detail
• Reduces payment delays through clear communication
• Prevents disputes over work scope and charges
• Ensures legal compliance with Irish Revenue requirements
• Protects your business in case of payment problems
• Builds customer trust for repeat business

Whether you use software or create invoices manually, following Irish legal requirements ensures your invoices work effectively for your business. Every invoice represents your professional standards and directly impacts your cash flow.

Ready to simplify your invoicing? With Manano, you get professionally formatted, Revenue-compliant invoices in seconds - just text us your job details via WhatsApp. Your customers get instant payment links, you get paid faster, and everything is handled automatically.

Remember: In Ireland, proper invoicing isn't just good business practice - it's a legal requirement that protects both you and your customers. Take the time to get it right, and your business will benefit from faster payments, fewer disputes, and stronger customer relationships.

The investment in proper invoicing systems pays dividends through improved cash flow, reduced administrative problems, and enhanced business credibility in the competitive Irish trades market.