Irish eInvoicing guide
Structured invoices and credit notes
A credit note reverses or adjusts an earlier invoice. It needs its own identifier and date, the affected amounts, a reason, and a reference that connects it to the original invoice.
Document syntax
UBL uses the CreditNote root and CreditNoteLine elements. CII represents document type through its exchanged-document code. Canonical JSON identifies the credit-note type explicitly.
Irish invoice information
The checker applies Revenue-sourced credit-note readiness rules for the reason and original-invoice reference, alongside structure, VAT and arithmetic checks.
Testing advice
Test full and partial credits, multiple VAT rates, allowances, rounding and references. Use fictitious data in development and confirm how your accounting system applies signs.
Authoritative references
- Irish Revenue — information required on VAT credit notes — reviewed 2026-08-15
- OASIS UBL 2.1 specification — reviewed 2026-08-15
- CEN/TC 434 EN 16931 validation artefacts 1.3.16 — reviewed 2026-08-15