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ERP ReferenceE-invoicing mandates

Country · IE

E-invoicing in Ireland

Last verified · official sources

B2B (domestic)

Announced

B2B e-invoicing in Ireland: announced, planned for November 2028.

B2G (public sector)

In force

In Ireland, recipients have had to accept and process e-invoices since 12 June 2019; there is no general obligation to send them.

Key facts

Model
No B2B e-invoicing regime in force today.
Formats
Network / platform
Peppol
Archiving period
6 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 12 June 2019B2GIn forcereceive only

    All public sector entities must receive and process EN 16931 e-invoices (S.I. 258/2019, contracts above EU thresholds); no general sending obligation for suppliers

  2. November 2028(not legally fixed)B2BAnnouncedsend and receive

    Phase 1: VAT-registered large corporates (managed by Revenue's Large Corporates Division) must issue e-invoices and report in real time for domestic B2B transactions; all businesses must be able to receive and process e-invoices

  3. November 2029(not legally fixed)B2BAnnouncedsend and receive

    Phase 2: domestic obligation extends to VAT-registered businesses engaged in cross-border EU B2B trade (subject to zero-rate VAT arrangements)

  4. July 2030(not legally fixed)B2BAnnouncedsend and receive

    Phase 3: EU ViDA requirements for cross-border EU B2B transactions apply

Details and caveats

No current B2B or B2C mandate; e-invoicing is subject to agreement between the parties. Revenue has published a phased VAT Modernisation plan (e-invoicing plus real-time reporting) starting November 2028; months only, no legislation identified in our sources, so shown as announced. Sector CIUSs exist for Central Government (NSSO) and Local Government on top of Peppol BIS. The Office of Government Procurement operates the Irish Peppol Authority. Archiving: original business records must be kept for six years (Revenue); longer in specific VAT cases such as property.

ERP support in Ireland

FAQ

Is B2B e-invoicing mandatory in Ireland?

B2B e-invoicing in Ireland: announced, planned for November 2028.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Ireland?

In Ireland, recipients have had to accept and process e-invoices since 12 June 2019; there is no general obligation to send them.

Which e-invoice formats and network are used in Ireland?

Formats recorded from official sources: Peppol BIS Billing 3.0, EN 16931 (UBL / CII). Network or platform: Peppol.

Related

Sources

Last verified . Always check the official source before acting.