Are handwritten invoices legal in Ireland?

Plenty of tradespeople, garages and small shops in Ireland still write every invoice by hand, and many of their customers prefer it: they get the invoice on the spot, not days later by email. The risk with handwritten invoices is not legality. It is missing details, unreadable totals and gaps in the numbering. Here is how to avoid all three.

What must a VAT invoice show in Ireland?

Revenue publishes the full list. For most domestic sales, a VAT invoice must show:

1. the date of issue
2. a unique sequential number
3. your full name, address and VAT registration number
4. the customer's full name and address
5. the quantity and nature of the goods, or the extent and nature of the services
6. the unit price excluding VAT
7. any discounts or price reductions
8. a breakdown by VAT rate
9. the total VAT payable
10. the date the goods or services were supplied

Some sales need extra wording. If the reverse charge applies, the invoice must show the customer's VAT number and a note that the reverse charge applies. Invoices for goods sent to a business in another EU country need the customer's VAT number and a note that it is an intra-Community supply. If you invoice in sterling or another currency, the figures must also be shown in euro.

Which of those details can be printed in advance?

This is where a printed invoice book earns its keep. Half of the list never changes from one invoice to the next, so it can be printed once:

• your business name, address and VAT number
• the invoice number, printed in sequence by the printer
• headings and boxes for date, customer, description, quantity, unit price, VAT rate, VAT and total
• your bank details, payment terms and phone number

That leaves you to write only the parts that change: the date, the customer, the work and the money. Fewer things to write means fewer things to forget. We walk through filling one in, box by box, in How do you fill in an invoice book?

A completed example

Here is how an A5 invoice from a VAT-registered electrician in Co. Kildare might read once completed. The printed parts are shown in plain text and the handwritten parts in brackets.

The names, numbers and VAT rate here are illustrative. The correct VAT rate depends on what you supply, so check Revenue's VAT rates database or ask your accountant if you are unsure.

Do you always have to issue a VAT invoice?

No. Revenue says a VAT-registered business must issue a VAT invoice when it supplies:

• another VAT-registered business
• a government department, a local authority or a body set up by statute
• a business that carries on an exempt activity
• a business in another EU country

A VAT invoice is not required for sales to private individuals in Ireland, although many businesses give one anyway, and a receipt or docket still helps if there is a dispute later. Special rules apply to construction subcontractors under Relevant Contracts Tax.

How quickly must you issue an invoice?

Revenue says a VAT invoice must be issued within 15 days of the end of the month in which the goods or services were supplied. A handwritten invoice given to the customer on the day is the easiest way to be well inside that window.

What about small sales under €100?

Revenue allows a simplified invoice where the amount is not more than €100. It needs fewer details: the date, your full name, address and VAT number, a description of what you supplied, and either the VAT payable or the price excluding VAT. It cannot be used for intra-Community supplies. Many businesses that make lots of small cash sales use an A6 book for exactly this.

What if you are not VAT registered?

You can and should still issue invoices, but you must not charge VAT or show a VAT number you do not have. Leave the VAT lines off your form altogether. We explain the layout and the registration thresholds in How do you invoice as a sole trader in Ireland?

Will handwritten invoices still be allowed in future?

Ireland is moving to electronic invoicing in phases from November 2028, starting with large companies. For most small businesses, paper invoices are unaffected for now. The timeline, and who it applies to, is covered in Will paper invoice books still be allowed after Ireland's e-invoicing rules?

Common mistakes that cause problems

• Numbering by hand. It leads to skipped and repeated numbers. Pre-printed numbering avoids both.
• Forgetting the VAT breakdown. A single total with "incl. VAT" does not meet the requirement.
• Unreadable copies. A faint retained copy is a weak record. Use a ballpoint and the writing shield.
• Tearing out spoiled invoices. Cancel them and keep both copies in the book instead.

Invoice books printed with the fixed details already on them

Discoverprint's personalised invoice books print your name, address, VAT number, headings and sequential numbers for you, so every handwritten invoice already carries the details that never change. If you are not VAT registered, we lay the form out without the VAT lines. Books come in A4, A5, A6 and DL, duplicate or triplicate, with free design, an emailed proof and free delivery anywhere in Ireland. See the full NCR books range.

Read next

• How do you fill in an invoice book?
• Will paper invoice books still be allowed after Ireland's e-invoicing rules?