E-Invoicing in Ireland
Ireland announced a phased B2B e-invoicing mandate in October 2025, starting with large corporates in November 2028. The country uses the Peppol network for both B2G and upcoming B2B requirements, with EN 16931 structured e-invoices replacing PDFs.
Do I Need to Act?
Coming Soon— Monitoring ViDA developments
Threshold: B2G receiving capability; B2B voluntary
Peppol BIS Billing 3.0
Recommended format
Also accepted: UBL 2.1
- 1B2G: Irish government can receive Peppol invoices
- 2No current B2B mandate - voluntary adoption growing
- 3Monitor Irish Revenue for ViDA implementation timeline
- 4Consider early Peppol adoption for competitive advantage
Pre-configured with Ireland ruleset • Free to try
Quick Facts
Current Regulation
SI 258/2019, Revenue VAT Modernisation 2025
Language
English
Currency
EUR
Accepted Formats
Peppol BIS 3.0
Upcoming Changes
Phased B2B e-invoicing mandate: Nov 2028 (large corporates), Nov 2029 (cross-border), July 2030 (full ViDA)
Key Dates & Timeline
January 2018
Ireland joins OpenPeppol as Peppol Authority
June 2019
Public sector must receive EN 16931 e-invoices
October 2023
Public consultation on VAT modernisation
October 2025
Revenue announces B2B e-invoicing roadmap
November 2028
Phase 1: Large VAT-registered corporates — mandatory B2B
November 2029
Phase 2: All VAT-registered businesses in cross-border EU B2B
July 2030
Phase 3: Full ViDA compliance for all cross-border EU B2B
B2G Requirements
Public sector entities must be able to receive EN 16931 compliant e-invoices via Peppol. Suppliers are encouraged but not required to issue e-invoices. There is no central platform — Ireland uses the decentralized Peppol network. Public bodies using Financial Management Shared Services can receive via Peppol. Traditional invoicing (paper, PDF) is still accepted.
B2B Requirements
Ireland announced mandatory B2B e-invoicing in three phases (October 2025). Phase 1 (November 2028): Large VAT-registered corporate entities must use e-invoicing and real-time reporting for domestic B2B. Phase 2 (November 2029): All VAT-registered businesses engaged in cross-border EU B2B trade. Phase 3 (July 2030): Full ViDA compliance for all cross-border EU B2B transactions. The format will be EN 16931 structured e-invoices (PDFs will no longer qualify), using the Peppol network infrastructure.
Technical Requirements
Ireland uses the Peppol network (decentralized). The required format is EN 16931, with Peppol BIS 3.0 as the primary format. Also accepted are UBL 2.1, UN/CEFACT CII, and CIUS-CEFACT (public administration specific). The Office of Government Procurement is the Peppol Authority. E-signatures are not required. Invoices must be archived for 6 years.
Accepted Formats
- Peppol BIS 3.0
- UBL 2.1
- UN/CEFACT CII
- CIUS-CEFACT
Key Requirements
- Peppol Access Point provider for e-invoice exchange
- EN 16931 compliance for B2G and future B2B
- 6-year record retention
- VAT registration via Revenue Online Service (ROS)
Penalties & Non-Compliance
Penalties for future B2B non-compliance will be defined in legislation. B2G non-compliant invoices may be rejected. Standard Revenue penalties apply for VAT filing errors.
E-Invoicing Partners for Ireland
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