All About B2B E-Invoicing in Ireland

Ireland stands out as a country that recognizes the importance of a digital and safety infrastructure for its economic future. Ireland is undergoing a significant transformation in its invoicing and tax compliance systems with the introduction of mandatory B2B electronic invoicing. Through the PEPPOL network, Ireland is joining the forefront of European countries that have embraced digital invoicing.

Starting November 2028, large Irish corporations must comply with mandatory B2B e-invoicing through PEPPOL or face compliance disruptions and penalties. With the phased implementation timeline now published and PEPPOL infrastructure already operational, businesses have limited time to integrate their systems and avoid compliance disruptions that could impact cash flow and operations.

Latest News

October 8, 2025: Ireland's tax authority (Revenue Commissioners) announced a phased plan for mandatory e-invoicing and real-time VAT reporting to meet VAT in the Digital Age (ViDA) requirements. Revenue is working closely with the Office of Government Procurement, Ireland's PEPPOL authority, to prepare for the significant expansion in network usage.

October 7, 2025: Finance Minister Paschal Donohoe addressed Budget 2026, revealing upcoming changes to the e-invoicing framework. The Minister's statement highlighted that the Revenue Commissioners will implement a phased roll-out to introduce domestic e-invoicing for B2B transactions.

Ready to ensure your business meets Ireland's new e-invoicing requirements? Contact our experts for a free compliance consultation.

What Is E-Invoicing and Why Ireland Is Adopting It?

E-invoicing goes beyond digitizing paper invoices, it creates machine-readable, structured documents that enable automatic processing, seamless accounting system integration, and instant tax authority reporting.

The system reduces manual processing errors, speeds up payment cycles, and ensures legal authenticity through certified electronic signatures under the eIDAS framework.

While large corporations already operate advanced internal solutions, nationwide adoption is gathering momentum as authorities focus on the long-term benefits of transparency and efficiency.

This digital shift also aligns Ireland with EU regulations and standards like EN 16931, positioning Irish businesses for seamless cross-border trade in Europe's increasingly connected marketplace.

The Evolution of E-Invoicing in Ireland

Ireland's e-invoicing story spans several years of development, marked by multiple legislative and technical updates:

• April 18, 2019: Ireland mandated e-invoicing for Central Government Departments through the PEPPOL network, which uses EN 16931 standards for structured invoice exchange.
• March 2019: The Office of Government Procurement (OGP) established an e-invoicing Framework Agreement for public bodies to procure services from approved solution providers.
• April 2020: All public sector entities required to receive and process e-invoices, achieving 85% adoption across Central Government.
• October 2023: Finance Minister Michael McGrath announced public consultation on modernizing VAT invoicing and reporting systems in his Budget 2024 statement.
• October 13, 2023 to January 12, 2024: Revenue Commissioners conducted public consultation welcoming stakeholder views on real-time digital VAT reporting and electronic invoicing. Stakeholders provided input on the impact on business models across different industries.
• 2028-2030: Phased implementation for mandatory B2B e-invoicing and real-time VAT reporting. 

There remains understandable caution regarding government oversight, but the gradual and consultative approach adopted by Irish regulators helps build confidence across the business landscape.

Irish e-Invoicing Platform - PEPPOL Network

PEPPOL is the central network through which B2G e-invoicing is currently conducted. It uses a standardized XML format based on EN 16931 in order to send and receive invoices.

It operates through certified PEPPOL Access Points which can be implemented through e-invoicing service providers such as DDD Invoices who send the e-invoice through PEPPOL and deliver the invoice to the client.

B2G Electronic Invoicing in Ireland

The public sector in Ireland already mandates standardized electronic invoicing procedures through the PEPPOL platform, which complies with EU Directive 2014/55. All public offices must accept electronic invoices, ensuring greater efficiency, transparency, and cost savings in public procurement.

Invoices issued to public entities must be digitally signed to guarantee authenticity and include procurement-specific identifiers such as contract and project codes. 

The system performs automatic validation, rejecting invoices that do not meet legal or technical criteria, thereby safeguarding proper payment processing.

B2B Electronic Invoicing in Ireland

Beginning November 1, 2028, large corporations conducting domestic B2B invoices in Ireland must be issued and submitted through PEPPOL using EN 16931-compliant formats. Ireland has obtained alignment with EU ViDA requirements, allowing it to mandate e-invoicing for cross-border transactions, simplifying compliance and adoption.

Firms are expected to integrate their ERP or accounting software with PEPPOL Access Point providers, allowing automatic generation, submission, and retrieval of invoices, reducing manual errors and improving operational workflows.

The phased approach gives organizations time to update systems: large companies by November 2028, all intra-EU traders by November 2029, and full compliance by July 2030.

The aim is to make tax reporting faster and more modern, like in other EU countries such as Italy, Poland, Germany, Romania and Spain. 

B2C E-Invoicing and Fiscalization in Ireland

At present, B2C e-invoicing remains voluntary in Ireland. Businesses may choose to issue consumer invoices electronically through PEPPOL-compliant platforms, using the same EN 16931 standards. 

Unlike other countries like Sweden, Austria and France, Ireland does not currently have mandatory fiscalization requirements for B2C transactions through certified cash registers or or fiscal devices. However, standard VAT compliance rules apply to all consumer transactions.

The Irish government is likely to consider extending the mandate to B2C e-invoicing as part of ongoing digital fiscal reforms under the ViDA framework, following the lead of countries like Italy, Poland, and Slovenia

Handling Foreign Electronic Invoices and Cross-Border Compliance

Foreign companies with an Irish VAT registration are obligated to issue invoices through PEPPOL-compliant systems using EN 16931 format once mandates are in effect. Those without Irish VAT numbers are exempt but must comply with local regulations by allowing their Irish customers to produce "self-invoices" through PEPPOL.

Cross-border invoices must meet both Irish invoicing requirements and the originating country's legislation. 

E-Reporting and VAT Compliance in Ireland

Ireland is transitioning to real-time digital VAT reporting as part of the ViDA implementation. 

Instead of traditional SAF-T format used by some EU countries, Ireland relies on real-time data submitted via PEPPOL-integrated systems for comprehensive VAT monitoring and reporting.

Your Trusted Partner for E-Invoicing in Ireland

Choosing the right e-invoicing provider is key to easily meeting Ireland's new rules. Providers need to support smooth integration with PEPPOL, convert invoices into the required EN 16931 format, submit them automatically, and handle errors efficiently.

DDD Invoices is Ireland's proven PEPPOL specialist, delivering direct network connectivity that fully automates your invoice lifecycle, from creation through transmission to secure archiving. 

We transform complex compliance requirements into streamlined operations that protect your business and enhance efficiency.

FAQs

When does mandatory B2B e-invoicing start in Ireland?

Mandatory B2B e-invoicing through PEPPOL starts on November 1, 2028, for large companies. From November 1, 2029, all VAT-registered businesses involved in intra-EU trade must comply. Full ViDA compliance is required by July 1, 2030.

How does PEPPOL help businesses with VAT and invoicing?

PEPPOL makes invoicing easier by checking invoices in real-time, giving each invoice a unique ID, and storing them safely. This helps prevent fraud, speeds up VAT refunds, reduces processing costs by over 60%, and shortens payment cycles by three days.

Can businesses send invoices to consumers electronically in Ireland?

Yes, B2C e-invoicing is currently voluntary in Ireland. Businesses can choose to issue electronic invoices to consumers through PEPPOL-compliant systems using the same EN 16931 standards.

What format must electronic invoices use in Ireland?

Irish e-invoices must use EN 16931 standard, delivered as PEPPOL BIS Billing 3.0 in UBL 2.1 XML format (most common) or UN/CEFACT CII format. CIUS-CEFACT is used between public administrations. PDFs and scanned documents are not acceptable as legal e-invoices.

Do foreign companies need to comply with Irish e-invoicing rules?

Foreign companies with Irish VAT registration must comply with Irish e-invoicing requirements once mandates take effect. Those without Irish VAT numbers should follow local regulations, potentially requiring Irish customers to produce "self-invoices" through PEPPOL for compliance.

How long must businesses keep electronic invoices?

Ireland requires six years minimum retention for all VAT-related documents. However, businesses should plan for up to ten years to match European best practices and ensure compliance across different jurisdictions.

What are the basic services needed for PEPPOL compliance?

Businesses need to complete the Notification to Activate Services Form (NASF) with five components: (1) PEPPOL AP and SMP framework setup, (2) EDocument Management Portal account, (3) SMP registration as PEPPOL receiver, (4) PEPPOL and SMP services subscription, and (5) Service operation management. Working with a certified provider like DDD Invoices simplifies this process.

How should businesses prepare for the 2028 deadline?

Start now by selecting a certified PEPPOL Access Point provider like DDD Invoices, integrating with your ERP/accounting systems, training finance teams, testing with trading partners, and establishing monitoring processes. Early adoption provides competitive advantages through improved cash flow, reduced costs, and operational efficiency.