What every Irish invoice must contain
| Field | Details |
|---|---|
| Your details | Business name and address; VAT number if registered |
| The word “Invoice” | Plus a unique, sequential number (no gaps) |
| Date of issue | And a specific due date — dates get paid, vague terms don’t |
| Client details | Name and address; their VAT number for B2B where relevant |
| Description | What you supplied, quantity, unit price per line |
| VAT breakdown | Net amount and VAT shown separately for each rate used |
| Total due | The gross figure, prominent — make paying you easy |
| Payment details | IBAN and BIC; nothing delays payment like missing bank details |
Step by step
- Number it. Continue your sequence: last invoice INV-041 means this one is INV-042. Revenue requires unbroken sequential numbering — it’s the first thing an audit checks.
- Date it and set a due date. “Due 4 September” outperforms “payment within 14 days” — no maths required on the client’s side.
- Describe the work so a stranger could understand it. “Website redesign — homepage and 4 subpages” beats “design work”. Vague lines get queried, queries delay payment.
- Apply the right VAT rate per line — 23% standard, 13.5% construction and repairs, 9% hospitality, 0% if you’re not registered. Details in our VAT on invoices guide.
- Show the VAT breakdown. Net, VAT per rate, gross. A B2B client’s bookkeeper needs these numbers to reclaim the VAT — give them no reason to email you back.
- Add IBAN + BIC and send as PDF. Then diary a follow-up for the day after the due date. Politely chasing on day one signals you take terms seriously — late payers learn fast.
Mistakes that delay payment
- Missing bank details — the number one cause of “we were waiting for your IBAN” excuses.
- No due date — an invoice without a deadline is a suggestion, not a demand.
- Wrong client entity — invoice the exact legal name (Murphy & Sons Ltd, not “John Murphy”), or accounts can’t process it.
- VAT charged without registration — charging VAT when you’re not registered is illegal, not just untidy.
Frequently asked questions
Can I just send an invoice in the body of an email?
Legally an invoice can be any document with the required details, but a proper PDF attachment looks professional, files cleanly on the client’s side, and survives forwarding. Put a one-line summary in the email and attach the PDF.
What payment terms should I use?
14 days is a healthy default for small businesses; 7 days is fine for one-off consumer work; 30 days is standard when invoicing larger companies. Whatever you choose, state a specific due date, not just "net 14" — dates get paid, jargon gets ignored.
Do I need an invoice if I’m paid in cash?
Yes. Every business sale needs a record regardless of payment method — and your customer may need the invoice for their own books. Cash without paperwork is how Revenue audits start.