Per Diem Invoice Template for Ireland

A Per Diem Invoice allows you to claim daily allowance expenses when working away from your regular workplace in Ireland. This specialized document ensures compliance with Irish Revenue guidelines while providing clear documentation for both you and your client regarding subsistence expenses and daily rate payments.

When do you need this document?

You'll need a Per Diem Invoice when working as an independent contractor, consultant, or freelancer who travels for business or works at client locations away from your normal base. This applies whether you're providing services domestically within Ireland or internationally. The document is essential for claiming legitimate subsistence expenses such as meals, accommodation, and incidental costs while maintaining compliance with Revenue Commissioner guidelines. It's also required when your contract specifies a daily rate structure rather than hourly billing, ensuring proper documentation of the service period and applicable rates.

Key legal considerations

Your Per Diem Invoice must comply with specific Irish tax regulations to ensure valid expense claims and proper VAT treatment. Under the Taxes Consolidation Act 1997, per diem payments have strict limits - Revenue-approved rates for domestic travel and specific international allowances that determine tax liability. You must clearly distinguish between taxable daily rates for services and non-taxable subsistence reimbursements. The VAT Act 2010 requires your invoice to include mandatory information such as your VAT number (if registered), client details, service description, and correct VAT calculations. Additionally, GDPR compliance is essential when handling client personal data, and the Companies Act 2014 mandates proper record retention periods for business documentation.

Legal requirements in Ireland

Irish law requires your Per Diem Invoice to contain specific mandatory elements for tax and legal compliance. You must include complete business details including your name or company name, address, and tax reference number or VAT registration if applicable. Client information must be comprehensive, showing their full legal name and registered address. The service period must be clearly defined with specific dates, daily rates, and total days worked. Revenue Commissioner guidelines stipulate maximum allowable subsistence rates - currently €40.05 for domestic day trips and varying rates for overnight stays and international travel. Your invoice must separate taxable service fees from non-taxable expense reimbursements, apply correct VAT rates where applicable, and include clear payment terms. Under the Protection of Employees Act 2003, if you're on fixed-term arrangements, additional employment law considerations may apply to ensure proper classification and rights protection.