Accounting and invoicing for accommodation and tourism

Guests book months ahead, pay a deposit, come in season and leave. Whoever offers rooms, tours or leisure bills in waves. Saldiqo issues deposit and final invoices, matches booking portal payouts and keeps ancillary costs in view.

Updated: 16 October 2026

What comes up for accommodation and tourism businesses

Booking, deposit, stay

Months pass between booking and stay. The deposit has to appear on the final invoice, and the invoice has to be corrected on cancellation.

Companies and groups

Corporate customers, clubs and tour groups want an invoice with a payment term and sometimes several part invoices.

Payouts from portals

Booking portals pay out in bundles and with deductions. The receipt has to be matched to the bookings.

Season and ancillary costs

Laundry, cleaning, energy and breakfast are big items that add up over the season.

How Saldiqo helps

Deposit and final invoiceFrom the quote you create the deposit invoice. The final invoice deducts it.
Credit note on cancellationA cancellation invoice stays linked to the original invoice.
Match payments and payoutsUpload the bank statement, and Saldiqo suggests the matching invoice.
Receipts and ancillary costsPhotograph receipts and capture them as expenses, with a cost centre per house or room category.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

Overnight stay with breakfast, 3 nights
Final cleaning, flat fee
Deposit 30 % on the booking
Group package, 12 people
Visitor tax, passed through
Guided tour, half a day

Tax and invoicing in Ireland

What applies to invoices in Ireland, in short. As of October 2026.

VAT: Standard rate 23 %, reduced rates 13.5 % and 9 %, 4.8 % for livestock, and 0 %. Since 1 July 2026 a 9 % rate applies to restaurants, catering, hot takeaway food and hairdressing, excluding alcohol and soft drinks.
VAT registration: Registration is required above €42,500 a year for services and above €85,000 for goods, if at least 90 % of turnover comes from goods. Saldiqo leaves VAT off your invoices while you are below the threshold and shows how much room is left.
What goes on an invoice: Registered businesses show their VAT number. Sole traders and partnerships providing services show their tax reference number, or their full name and address, on invoices and receipts of €7 or more (section 885 TCA). Companies show their name, CRO number and registered office, and directors’ details on letters, order forms and the website.
Invoice timing: Issue a VAT invoice within 15 days after the end of the month in which the supply took place.
E-invoicing: From 1 November 2028 every business must be able to receive e-invoices. Issuing is phased in: first for suppliers to large corporates, from November 2029 for businesses trading B2B within the EU, and from 1 July 2030 under the EU VAT in the Digital Age rules. A PDF does not count as an e-invoice, and the technical specifications are not yet published.
VAT returns: VAT3 returns are filed every two months through ROS, by the 19th of the following month, or the 23rd when you file online through ROS. Saldiqo does not file returns, your accountant or ROS does.
Record keeping: Keep records for 6 years, longer while a review is open.
Late payment: Interest on late business payments is the ECB main refinancing rate (2.40 % in the second half of 2026) plus 8 points, so 10.40 %, plus fixed compensation of €40, €70 or €100 depending on the amount owed.
Getting paid: IBAN and BIC are on every invoice, plus a SEPA QR code (EPC) for banking apps that can read it.

Frequently asked questions

Can I bill deposits for bookings?

Yes. The quote becomes the deposit invoice. The final invoice deducts the deposit.

How do I handle cancellations?

You write a cancellation invoice or credit note for the original invoice. It stays linked to it.

Do accommodation and tourism businesses in Ireland have to charge VAT?

Once they are registered, yes. Registration is required from the sale that takes turnover over €42,500 a year for services or €85,000 for goods, where at least 90 % of turnover comes from goods. Below those limits Saldiqo leaves VAT off your invoices.

Do accommodation and tourism businesses in Ireland need e-invoicing?

Not yet. From 1 November 2028 every business must be able to receive e-invoices. The duty to issue them phases in from the same date for suppliers to large corporates and later for more businesses. PDF invoices do not count as e-invoices.

How long should accommodation and tourism businesses keep invoices?

Keep records for 6 years, longer while a review is open. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.

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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.