Other types of VAT invoices

There are a number of other types of invoices, such as:

  • electronic invoicing
  • batch invoicing
  • simplified invoicing
  • and
  • summary invoicing.

Electronic invoicing

You can issue an invoice or other document in paper or, subject to certain conditions, in electronic format.

The issue of invoices or other documents in electronic format is subject to agreement between both parties. The system must be able to:

  • produce, retain and store all electronic records required for Value-Added Tax (VAT) purposes, and make them available to Revenue on request
  • reproduce in paper or electronic format any electronic record or message required to be produced, retained or stored
  • maintain electronic records in a manner that allows their retrieval by reference to:
    • the name of the person who issues or receives the message
    • the date of the message
    • or
    • the unique identification number of the message
  • ensure the integrity of the contents, validate the source of the document and provide a reliable audit trail for the transaction and its supporting documents.

Batch invoicing

When issuing a batch of invoices electronically to the same customer, you can record the common details once per transmission.

Simplified invoicing

When can a simplified invoice be issued?

A simplified invoice, credit note, settlement voucher or debit note may be issued once:

  • the amount of the invoice is not greater than €100
  • or
  • when commercial, technical or administrative practices in a particular business sector make it difficult to comply with general invoicing requirements.

What details should be included on a simplified invoice?

The simplified invoice should include the following:

  • the date of issue
  • the full name, address and registration number of the supplier
  • a description of the goods or services supplied
  • and
  • the tax payable or the price exclusive of tax.

When can you not use a simplified invoice?

A simplified invoice cannot be used in relation to a supply of Intra-Community goods or services.

Summary invoice

If you make several supplies during the same calendar month to the same customer, you may issue a summary invoice.