Ireland is following a gradual path towards mandatory e-invoicing. For B2G transactions, the EU directive has already been implemented and invoices to public authorities are processed using the EN 16931 standard. For B2B, Ireland is preparing a phased mandate from November 2028, aligned with the European ViDA regulation (VAT in the Digital Age).

At present, B2B e-invoicing in Ireland is still voluntary. Businesses that make the switch now are getting ahead of the legislation and can set up their processes at their own pace.

From November 2028, all businesses in Ireland must be able to receive e-invoices. Large VAT-registered businesses must also send e-invoices for domestic B2B transactions. Phase 2, from November 2029, extends the sending obligation to all VAT-registered businesses, including intra-EU B2B transactions.

E-invoicing for B2B transactions is currently voluntary in Ireland. Businesses that wish to exchange invoices electronically can do so via the Peppol network or other channels supported by the recipient. There are no penalties for not invoicing other businesses electronically.

For B2G, the European directive applies: government bodies must be able to receive and process e-invoices in EN 16931 format.

Ireland is positioning itself as one of the countries that will implement the ViDA regulation relatively quickly. The key elements of the Irish approach:

• Real-time reporting: invoice data is reported in real-time to Revenue.ie, in accordance with the ViDA CTC model
• EN 16931 as the standard: the European invoice format becomes the standard for both B2G and B2B
• Peppol as the exchange network: Ireland is committed to Peppol for the technical invoice exchange

The Irish implementation is still under development. Concrete technical specifications and implementing decisions are expected in the course of 2027.

Ireland is connected to the Peppol network, which makes direct routing via eConnect possible:

• B2G via Peppol: invoices to Irish government bodies are automatically routed via the Peppol network in EN 16931 format
• B2B via Peppol: invoices to Irish businesses with a Peppol registration are delivered directly via the Peppol network
• ViDA preparation: once the Irish B2B obligation takes effect, eConnect is prepared for the reporting requirements

Because Ireland has chosen Peppol and EN 16931, the Irish market connects seamlessly with the existing eConnect infrastructure. You do not need to change your invoice format: the PSB automatically transforms to the correct format.

Want to learn more about invoicing to Ireland via eConnect? Get in touch with our team.

• ViDA: VAT in the Digital Age
• Continuous reporting and CTC models
• ViDA timeline
• Peppol BIS Billing V3
• What is Peppol and how does the network work?