Document format and locale facts for Ireland

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: en, ga.

Selected national claims reviewed

Document vocabulary and checks

Core Irish VAT-invoice scope and particulars, credit/debit-note corrections, VAT identity, six-year record retention, and the dated first phase of structured eInvoicing are reviewed from Ireland Revenue. Simplified, self-billed, special-scheme, cross-border and sector-specific cases remain transaction-specific checks.

Evidence snapshot: 6 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: VAT. Business identifier labels: VAT Registration Number.

• Required when applicable: When an Irish accountable person must issue a VAT invoice, it must show the issue date; a unique sequential number; supplier name, address and VAT registration number; customer name and address; the goods or services; VAT-exclusive unit price, reductions, rate breakdown and total VAT; and the supply or advance-payment date when it differs. Customer VAT identification and specific wording are conditional for reverse-charge, intra-Community and triangulation cases.Evidence IE_REVENUE_VAT_INVOICE_CONTENT, IE_REVENUE_VAT_INVOICE_SCOPE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: An Irish VAT credit note must carry its issue date and unique number, both parties' identity and VAT registration details, the reason and an unambiguous reference to the original invoice, amended consideration, original tax rate or rates and tax at each rate. A customer debit note is treated as a credit note only when issued before the supplier's credit note and accepted by the supplier.Evidence IE_REVENUE_CREDIT_NOTE_CONTENT, IE_REVENUE_DEBIT_NOTE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: Keep the original tax records and linking documents, including sales invoices and receipts, for six years. Revenue permits records in manual or electronic form, subject to the applicable recordkeeping requirements.Evidence IE_REVENUE_RECORD_RETENTION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: A local PDF is not Ireland's future structured eInvoice. From 1 November 2028, VAT-registered large corporates in Revenue's Large Corporates Division must issue EN 16931 structured eInvoices and report relevant data for domestic B2B transactions; all Irish businesses must be able to receive structured eInvoices. Later phases and cross-border rules have separate dates and scopes.Evidence IE_REVENUE_VAT_MODERNISATION_PHASE_ONE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: 7 digits + 1-2 trailing letters (e.g. 1234567A or 1234567AB)