The Export Invoice is a fundamental document in international trade transactions, required under Irish law and EU regulations for all exports of goods or services from Ireland. This document serves multiple crucial purposes: it acts as proof of sale, supports customs clearance, enables tax compliance, and facilitates payment processing. When preparing an Export Invoice, businesses must ensure compliance with the Value-Added Tax Consolidation Act 2010, EU customs regulations, and international trade requirements. The document must include specific information such as the exporter's and importer's details, precise description of goods or services, pricing, delivery terms, and any relevant customs codes. It's particularly important that the Export Invoice accurately reflects the transaction details as it forms the basis for customs valuation, tax assessment, and may be required for letter of credit payments or other trade finance arrangements.

1. Invoice Header: Company letterhead, invoice number, date, and 'Export Invoice' designation

2. Seller Details: Full legal name, address, VAT number, company registration number, and contact information of the exporting company

3. Buyer Details: Full legal name, address, VAT number (if applicable), and contact information of the overseas buyer

4. Goods/Services Description: Detailed itemized list of goods/services, including quantities, unit prices, and commodity codes

5. Financial Information: Subtotal, VAT (if applicable), total amount, currency, and exchange rate (if relevant)

6. Payment Terms: Payment method, due date, bank details, and any special payment conditions

7. Shipping Information: Delivery terms (Incoterms), shipping method, estimated delivery date, and destination

8. Export Declaration: Statement confirming goods are for export and any applicable VAT zero-rating declarations