Return to mapElectronic invoicing in Ireland
Following the European directives, the electronic invoice is mandatory for public administrations and voluntary for public administration suppliers.
Characteristics of Electronic Invoicing in Ireland
In line with European guidelines, the use of electronic invoicing in Ireland is mandatory within the B2G (Business-to-Government) sector, meaning all public administrations are required to accept and process electronic invoices. However, for public suppliers, the use of this format remains voluntary.
In the case of electronic invoicing between private companies (B2B), it is currently not mandatory. The issuance of electronic invoices or any other digital document depends on a mutual agreement between the parties involved.
The branch responsible for overseeing and managing tax-related matters, including electronic invoices, is the Irish Tax & Customs, which serves as Ireland's tax authority.
Mandatory use
All public government institutions are required to receive and process electronic invoices. However, the submission of electronic invoices by suppliers is voluntary.
Invoice Format
The national format is PEPPOL BIS. However, local public administrations have established their own CIUS-CEFACT format.
Electronic Signature
Applying an electronic signature to the electronic document is not compulsory.
Archiving
According to tax legislation, all electronic invoices must be stored for a minimum period of 6 years.
Upcoming dates in Ireland
Characteristics of Electronic Invoicing in Ireland
Ireland’s VAT Modernization Program is a strategic initiative led by Irish Revenue to digitally transform the country’s VAT administration system. It introduces structured electronic invoicing and real-time digital transaction reporting as part of Ireland’s alignment with the European VAT in the Digital Age (ViDA) framework.
To guarantee a secure, efficient, and fully standardized exchange of electronic invoices, Ireland is aligning its framework with internationally recognized infrastructures such as Peppol. This network ensures interoperability between business platforms and public administrations, allowing structured e-invoices to be exchanged under common standards while minimising the need for bespoke integrations between trading partners.
Mandatory Use
All public sector institutions are required to receive and process electronic invoices. However, the issuance of e- Invoices by suppliers remains voluntary at this stage.
Phase 1: 1 November 2028
- Large VAT-registered corporations will be required to issue structured e- Invoices and report transaction data in real time for domestic B2B operations.
- All businesses in Ireland, regardless of size, must be technically prepared to receive e-Invoices from this date onward.
Phase 2: 1 November 2029
- The obligation to issue structured e-Invoices will expand to all VAT-registered businesses engaged in intra-EU B2B trade, including transactions benefiting from the 0% VAT rate.
Phase 3: 1 July 2030
- The requirements of the European VAT in the Digital Age mandate will be fully implemented across all EU Member States.
Invoice Format
E-Invoices must be issued in a structured electronic format compatible with the European standard EN16931 (e.g., XML).
Upcoming dates in Ireland
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