What information must appear on an Irish hotel’s VAT invoice?
A corporate guest asks reception for a VAT invoice after checkout. Use this worked example to check the document your team sends, from the supplier’s legal identity to the final tax totals.
A full Irish Value-Added Tax (VAT) invoice needs an issue date, unique sequential number, supplier identity and VAT registration number, customer identity, supply details and dates, net unit prices, discounts, a breakdown by VAT rate and total VAT. Advance-payment dates and special wording apply in relevant cases. These are Revenue’s full-invoice requirements; a simplified invoice has different rules.
Start with the correct invoice type
This guide covers a VAT-registered hotel in the Republic of Ireland issuing a full domestic invoice. Revenue’s rules on who must issue a VAT invoice include supplies to other accountable persons, public bodies and persons carrying on exempt activities. Do not assume every private guest transaction has the same invoicing obligation.
- Confirm the actual customer before creating the bill: an employee’s booking name may differ from the company receiving the supply.
- Check the customer-facing document, including its printed or downloaded version, rather than relying on fields visible only to reception.
- Keep the booking reference separate from the invoice identifier so staff can find both records.
An annotated hotel VAT invoice
Hypothetical training example, not a valid invoice. All identities, addresses and prices below are invented. Assume a direct company booking, two room-only nights, a separately purchased bottle of wine and payment at checkout. There is no deposit, discount, package allocation or reverse charge.
| Field | Fictional entry | Check against Revenue |
|---|---|---|
| Issue date and number | 13 November 2026; LF-2026-00418. Previous invoice: LF-2026-00417. | Date and sequential identifier: check uniqueness in the issued-invoice register. |
| Supplier | Lough Fern Example Hotel Limited, 14 Example Quay, Galway, Ireland. VAT number: IE0000000XX (deliberately invalid demonstration value). | Supplier particulars: use the real legal name, address and VAT registration. |
| Customer | Example Training Limited, 8 Sample Street, Dublin, Ireland. | Customer particulars: identify the company receiving this supply. |
| Supply dates | Arrival 11 November; departure 13 November 2026. Wine supplied 12 November 2026. | Supply and advance-payment dates: check these separately from the issue date. |
| Adjustments and payment | Discount €0.00; advance payment €0.00. Paid €297.00 on 13 November 2026, comprising €260.00 net and €37.00 VAT. Balance €0.00. | Discounts and net payment: reconcile payment records; no deposit date applies here. |
| Supply | Quantity × net unit price | Net | VAT rate | VAT | Gross |
|---|---|---|---|---|---|
| Room-only accommodation, 11–13 November | 2 nights × €120.00 | €240.00 | 13.5% | €32.40 | €272.40 |
| Wine, 12 November | 1 bottle × €20.00 | €20.00 | 23% | €4.60 | €24.60 |
| Invoice total | All supplies | €260.00 | Two rates | €37.00 | €297.00 |
- Description, quantity and net unit price: match the two nights and one bottle to the booking and charge records.
- VAT breakdown and total tax: €240 × 13.5% = €32.40; €20 × 23% = €4.60. Net €260 + VAT €37 = gross €297.
The example uses Revenue’s treatment of guest accommodation and wine, with the current rates checked on 13 November 2026. Each rate has one line here; group all relevant lines when an invoice is longer.
Approve the actual output with your accountant. Confirm the supplier’s registration, customer identity, supply dates, tax treatment and any additional wording your transactions require before using this example to configure a live template.
Checks before issuing the document
For hotel VAT invoice requirements in Ireland, the practical test is whether someone outside reception can understand and reconcile the bill. Regulation 20(2) specifies service extent, net unit prices, reductions and the net consideration at each tax rate. Avoid vague descriptions such as “hotel services” covering several different charges.
- Confirm the invoice totals match the folio and payment allocation. A zero balance alone does not prove the tax calculation is right.
- Check the PDF for cut-off addresses, hidden columns and missing dates. Repeat this after changing the invoice template.
- Follow Revenue’s invoice correction process: a price reduction needs a credit note; an increase needs a supplementary invoice. An incorrect VAT charge requires a credit note and revised invoice.
If an advance payment was received, include its date when different from the issue date. For a foreign-currency invoice, show the corresponding euro figures and follow Revenue’s exchange-rate requirements. Have unusual transactions reviewed before applying special wording.
Review your RoomRaccoon invoice output
A property management system (PMS) connects reservation and billing work. RoomRaccoon’s hotel property management system page describes invoice generation and editing, splitting and emailing invoices from the reservation card. That does not establish that a particular property’s invoice template satisfies every Irish requirement.
Ask for a demonstration using this two-rate example. Compare the generated document with the checklist, then confirm numbering, field visibility, correction procedures and any plan or configuration dependencies. Ask your accountant to approve the result.
Bring a sample invoice and your accountant’s required fields to a demonstration for your hotel.
Book a demo for your propertyIrish hotel VAT invoice questions
Is the customer’s VAT number always required?
Not for every ordinary domestic full invoice. Revenue lists the customer’s name and address generally, with the customer’s VAT number required in specified cases, including reverse charges and intra-Community goods supplies. Check the conditions for additional invoice details.
When must the invoice be issued?
Revenue’s general invoice deadline is within 15 days after the end of the supply month. For the November stay above, that means no later than 15 December 2026. Issuing at checkout avoids a later request being overlooked.
Can a small bill use a simplified invoice?
Revenue permits simplified invoicing where the invoice amount is no more than €100, subject to the applicable conditions; it cannot be used for intra-Community goods or services. The €297 example exceeds that threshold, so the full format is used.
Can the invoice be sent electronically?
Yes, subject to agreement between the parties and Revenue’s electronic invoicing conditions. Records must be retrievable and reproducible, with content integrity, source validation and a reliable audit trail. Email delivery alone does not demonstrate those controls.
Sources and checks
Checked 13 November 2026 for the Republic of Ireland. The invoice is an illustrative calculation; property-specific settings have not been tested.
- Revenue: required invoice information, who must issue and issue deadline.
- Revenue: simplified and electronic invoices and corrections.
- VAT Regulations 2010, Regulation 20, read alongside current Revenue guidance.
- Revenue: accommodation, wine and VAT rates.
- RoomRaccoon: PMS features.
