Quotation Template (Ireland)

A Quotation Template in Ireland records a financial transaction or position and gives the recipient a dated document for their accounts, under the framework of the Consumer Credit Act 1995.

The legal framework governing quotations in Ireland is primarily the common law of contract, supplemented by the Sale of Goods Act 1893 (as amended by the Sale of Goods and Supply of Services Act 1980) and consumer protection legislation. The Sale of Goods and Supply of Services Act 1980 implies terms into contracts for the supply of goods and services — including conditions as to quality, fitness for purpose, and the supplier's skill and care — which are incorporated into any contract formed from the acceptance of a quotation. These implied terms cannot be excluded in consumer contracts and significantly affect the supplier's liability in the event of a dispute.

The Consumer Protection Act 2007 is the primary Irish consumer protection statute and prohibits misleading commercial practices, including misleading quotations. The Competition and Consumer Protection Commission (CCPC) enforces consumer protection law in Ireland and may investigate complaints about misleading or deceptive quotations. For quotations provided to consumers at a distance (online, by email, or by telephone), the European Communities (Consumer Information, Cancellation and Other Rights) Regulations 2013 (S.I. No. 484 of 2013), implementing the EU Consumer Rights Directive (2011/83/EU), impose pre-contractual information requirements and grant consumers a 14-day right of withdrawal from the resulting contract.

VAT disclosure in quotations is governed by the Consumer Information (Prices) Order 1993 for consumer quotations (which requires the quoted price to include VAT) and by good commercial practice for B2B quotations (where prices are typically quoted exclusive of VAT, with the applicable VAT rate stated separately). The Value-Added Tax Consolidation Act 2010 governs the VAT treatment of the underlying supply and the invoicing requirements that arise when the quotation is accepted and the supply is made.

For construction quotations, the Planning and Development Act 2000 (as amended), the Building Regulations under the Building Control Act 1990, and the Relevant Contracts Tax (RCT) regime under the Taxes Consolidation Act 1997 are additionally relevant. Revenue Commissioners administer RCT and VAT compliance for the construction sector in Ireland, and construction quotations must reflect the applicable VAT rate (13.5%) and any RCT obligations.

For construction quotations, the Planning and Development Act 2000 (as amended) governs planning permission requirements for development works in Ireland, and a quotation for construction or renovation works should address which party is responsible for obtaining planning permission and complying with building regulations under the Building Control Act 1990 and the Building Regulations (Technical Guidance Documents). The Construction Industry Register Ireland (CIRI) register of competent builders may be referenced in a quotation to demonstrate the contractor's qualifications and commitment to quality standards. For professional services quotations, the European Communities (Consumer Information, Cancellation and Other Rights) Regulations 2013 (S.I. No. 484 of 2013) require traders supplying services to consumers at a distance (online or by telephone) to provide specific pre-contractual information and grant a 14-day right of withdrawal. The Competition and Consumer Protection Commission (CCPC) publishes guidance for traders on how to provide compliant pre-contractual information in quotations and proposals, including the requirements for clear and transparent price information, a description of the main characteristics of the goods or services, the trader's identity, and the consumer's cancellation rights. For construction quotations, Relevant Contracts Tax (RCT) under Chapter 2 of Part 18 of the Taxes Consolidation Act 1997 applies where the person receiving the quotation is a principal contractor in the construction, forestry, or meat processing sectors. The quotation should note the applicable VAT rate (13.5% for construction services under Schedule 3 to the VATCA 2010) and any RCT withholding obligation. Revenue Commissioners administer RCT and VAT compliance for the construction sector in Ireland, and sub-contractors should confirm their quotations correctly reflect these obligations.

A Quotation Template is needed by any business or individual in Ireland that supplies goods or services and regularly provides formal price quotations to potential customers. A standardised, professionally prepared quotation template improves efficiency, reduces the risk of pricing disputes, and confirms that the resulting contracts are on terms that protect the supplier.

You need a Quotation Template when: you are a tradesperson, contractor, or service provider who regularly provides written quotations to customers for work or services, and you wish to confirm your quotations are professional, legally sound, and clearly state your terms; you are a business that supplies goods or services to other businesses (B2B) and needs a consistent quotation format that incorporates your standard terms and conditions and correctly shows prices exclusive of VAT; you are supplying goods or services to consumers and need to comply with Consumer Protection Act 2007 requirements to show prices inclusive of VAT; you are a construction contractor or tradesperson providing quotations for building or renovation work in Ireland, where the correct VAT rate (13.5% for construction services), RCT obligations, and scope of works documentation are all critical; you are a professional service provider (accountant, solicitor, architect, IT consultant) providing fee proposals or engagement letters that set out your charges and the basis for billing; or you are entering a competitive tender process and need to present your pricing and terms in a clear, structured, and professional format.

A well-designed Quotation Template is important because: it creates a clear record of the price, scope, and terms offered, which is essential evidence if a dispute later arises about what was agreed; it incorporates the supplier's standard terms and conditions, which govern the contract unless the customer expressly objects — addressing the common battle of the forms problem; it demonstrates professionalism and builds customer confidence; it supports prompt invoicing once the work is completed, by providing a clear reference document for both parties; and it helps to manage customer expectations about what is included in the quoted price, the validity period of the quote, and the conditions on which the price is based (such as material price stability and access to the site).

In the context of tenders and competitive procurement, a quotation submitted in response to a formal tender or request for proposals (RFP) may be subject to the procurement rules applicable to the buyer — including the EU Public Procurement Directives for public sector buyers and internal procurement policies for private sector buyers. A quotation submitted in a competitive tender process is generally a binding offer once submitted, and the supplier should confirm it is prepared to be bound by the quoted price and terms before submission. Withdrawing a tender quotation after submission may expose the supplier to liability for wasted costs and, in public procurement contexts, may result in debarment from future competitions. For residential construction and renovation works, the Building Control (Amendment) Regulations 2014 (S.I. No. 9 of 2014) introduced requirements for the assignment of a Registered Building Professional (architect, engineer, or building surveyor) as designer and assigned certifier for certain classes of works. Quotations for works subject to the 2014 Regulations should address the professional roles required, the associated fees, and the documentation to be provided on completion. The Society of Chartered Surveyors Ireland (SCSI) and the Royal Institute of the Architects of Ireland (RIAI) publish standard forms of building contract and guidance notes for practitioners, which should be consulted when preparing construction quotations and the associated terms and conditions. A solicitor or industry body should be consulted on the appropriate terms and conditions to include in quotations for construction and professional services work, to confirm the supplier's liability is appropriately limited and the quotation is enforceable as a binding contract on acceptance. Under section 150 of the Companies Act 2014, all business letters and commercial documents (including quotations) issued by an Irish company must state the company's full registered name, CRO number, and registered office address — failure to comply is an offence. For construction quotations subject to Relevant Contracts Tax (RCT), the sub-contractor must be registered with Revenue under the e-RCT system (ROS — Revenue Online Service), and the principal contractor must obtain a deduction authorisation from Revenue before making any payment to the sub-contractor. The applicable RCT deduction rates are 0%, 20%, or 35% depending on the sub-contractor's tax compliance record, as determined by Revenue under Chapter 2 of Part 18 of the Taxes Consolidation Act 1997. The quotation should note that payments are subject to RCT deduction at the rate determined by Revenue and that the net payment received by the sub-contractor will reflect this deduction.

Under the Central Bank Act 1971 and Central Bank (Supervision and Enforcement) Act 2013, the Central Bank of Ireland regulates financial agreements. Section 149 of the Consumer Credit Act 1995 governs personal credit. Revenue Commissioners apply stamp duty under the Stamp Duties Consolidation Act 1999. The Data Protection Act 2018 and GDPR Article 6 apply to personal financial data. The High Court of Ireland adjudicates financial disputes.

A thorough Irish Quotation Template should contain the following key elements to be commercially effective and legally sound.

Supplier details: the full legal name (and trading name, if different) of the supplier; the supplier's business address; the supplier's VAT registration number (where VAT-registered); the supplier's CRO number (where the supplier is a company); and the supplier's contact details (telephone, email, website).

Customer details: the full name and address of the customer (individual or company) to whom the quotation is addressed; the customer's VAT registration number (for B2B quotations where VAT reverse charge may apply); and the contact name and details of the customer's representative.

Quotation reference number and date: a unique quotation reference number for tracking and follow-up purposes; the date of issue of the quotation; and the date of expiry of the quotation (the validity period — typically 14 to 30 days for most goods and services, or a shorter period for construction work where material prices fluctuate).

Description of goods or services: a precise and detailed description of the goods or services to be supplied; quantities or estimated hours; any specifications, standards, or regulatory requirements to be met; and, for construction work, reference to any drawings or specifications provided.

Pricing: for B2B quotations, the price exclusive of VAT; the applicable VAT rate and VAT amount; and the total price inclusive of VAT. For consumer quotations, the total price inclusive of all taxes and charges. Any conditional pricing (such as price increases for additional quantities, or price adjustment clauses for material cost increases) should be clearly stated. Any discounts offered should also be shown.

Payment terms: the payment terms proposed — for example, a deposit on acceptance, stage payments, or payment in full within 30 days of completion; the method of payment accepted (bank transfer, IBAN/BIC details); and a reference to the Late Payment Regulations 2012 interest and EUR 40 recovery cost for overdue payments.

Validity and acceptance: the date by which the quotation must be accepted; the mechanism for acceptance (signed quotation returned, written order by reference to the quotation, or other); and a statement that the quotation is subject to the supplier's standard terms and conditions (which should be attached or incorporated by reference).

Terms and conditions: a reference to or copy of the supplier's standard terms and conditions of supply, governing quality, delivery, liability, and dispute resolution — incorporating any appropriate limitations of liability consistent with Irish law.

Pre-contract cooling-off rights: where the quotation is issued to a consumer for services to be performed at a distance (online or by telephone), the trader must include in the quotation information about the consumer's 14-day right of withdrawal under the European Communities (Consumer Information, Cancellation and Other Rights) Regulations 2013, and must not begin performance within that 14-day period without the consumer's express consent to waive the right of withdrawal. If the consumer gives consent to early start and services are fully performed within the withdrawal period, the right of withdrawal is lost. For consumers who have not been provided with the required information about cancellation rights, the withdrawal period is extended by 12 months.

Force majeure and price variation: for quotations in sectors subject to volatile input costs — such as construction (where steel, timber, and energy prices fluctuate significantly), food supply, and manufacturing — the quotation should include a price variation clause addressing the circumstances in which the quoted price may be adjusted. This protects the supplier from being locked into an unprofitable contract if costs increase significantly between the date of the quotation and the date of performance. The clause should specify the index or mechanism for price adjustment, the trigger threshold, and the procedure for notifying the customer of any price change.

Insurance and liability: the quotation should reference the supplier's public liability insurance and, where relevant, professional indemnity insurance coverage. The terms and conditions should include a limitation of liability clause capping the supplier's exposure to the contract price or some other agreed amount, consistent with Irish law on limitation of liability in commercial contracts. Excessively broad limitation clauses may be challenged as unfair in consumer contracts under the European Communities (Unfair Terms in Consumer Contracts) Regulations 1995. The forms-legal.com Quotation Template (Ireland) template covers the mandatory elements under Consumer Credit Act 1995.