Statement of Work in Ireland: Template, Key Clauses and Local Law (2026)

A statement of work (SOW) is the document that describes one specific piece of work: what will be delivered, by when, by whom, to what standard and for what price. It usually sits under a master services agreement (MSA), which holds the stable legal terms, so the SOW can stay focused on scope and delivery. In Ireland, a clear SOW keeps a services project on track and makes payment and acceptance disputes easier to avoid, because everyone agreed up front what done looks like. ## When you need an SOW Use an SOW for each project or phase under an MSA: a software build, a consulting engagement, a marketing campaign, an outsourced service. If you have no MSA, a standalone services agreement can do both jobs, but once you expect repeat work, an MSA plus SOWs is cleaner. ## How Irish law treats an SOW An SOW is part of a binding contract, so ordinary Irish contract rules apply. Ireland is a common law jurisdiction with strong freedom of contract. For services, the Sale of Goods and Supply of Services Act 1980 implies terms, including that the supplier has the necessary skill and will provide the service with due skill, care and diligence. Points to keep in mind: - Order of precedence. The SOW should say how it fits with the MSA. Usually the MSA controls legal terms and the SOW controls scope, timeline and price.

• Acceptance and payment. Define acceptance criteria clearly; well-drafted acceptance tests reduce disputes over whether work is complete and when payment is due.
• Implied skill and care. The 1980 Act's implied terms set a baseline for how the work must be performed, which a business SOW can shape by clear wording within what the law allows.
• Limitation periods. Under the Statute of Limitations 1957, an action on a simple contract must generally be brought within six years; twelve years for a contract under seal.
• VAT and signing. Standard VAT is 23 percent; say whether SOW fees include it. Electronic signatures are valid under the eIDAS Regulation and the Electronic Commerce Act 2000. ## Key parts of an Irish SOW ### Scope and deliverables Describe exactly what will be produced, in enough detail that both sides agree what is in and out of scope. ### Timeline and milestones Start date, key milestones, and dependencies on the customer (access, approvals, information). ### Acceptance criteria How deliverables are reviewed and accepted, how long the customer has to respond, and what happens if something fails acceptance. ### Fees and payment schedule Fixed price, time and materials, or milestone-based; currency, invoicing and VAT. Tie payment to acceptance where you can. ### Roles and responsibilities Named team or roles on each side, and who is accountable for what. ### Change control How scope changes are requested, priced and approved, so the SOW does not quietly expand. ### Assumptions and dependencies What the plan and price assume, so a broken assumption is handled, not argued over. ## A simple Irish SOW template outline 1. Reference to the governing MSA and effective date

2. Project overview and objectives
3. Scope and deliverables (in and out of scope)
4. Timeline and milestones
5. Acceptance criteria and process
6. Fees, payment schedule and VAT
7. Roles and responsibilities
8. Customer dependencies
9. Assumptions
10. Change control
11. Order of precedence with the MSA
12. Signature blocks ## How to draft and review one well Write the acceptance criteria before the scope list; they force you to define done. Keep legal terms in the MSA and resist repeating or contradicting them in the SOW. Use change control for every scope change, and track milestone and acceptance dates so payment and delivery stay aligned. ## Draft, review and track an SOW in one workspace An SOW only works if it stays tied to its MSA and its milestone and acceptance dates. Adira is an AI legal operating system that keeps drafting, clause-level review, version history and date tracking in one place, so each SOW stays linked to the MSA it sits under. Adira is India-first today; deeper Ireland jurisdiction support is on its roadmap, so treat Ireland-specific drafting as a starting point to confirm with local counsel. See the approach at Adira. This article is general information, not legal advice. Confirm current Irish law with a qualified solicitor before you sign.