E-invoicing is nothing new in Ireland, as a B2G mandate has been in place since 2019.
The situation appears to have been satisfactory for Revenue, the Irish Tax & Customs Authority, until 2025 and the European Commission’s adoption of the ViDA directive. This directive will significantly impact all EU companies, and Member States must prepare to ensure compliance with its requirements on cross-border e-invoicing and e-reporting.
With this deadline in mind, Irish authorities have decided to introduce an e-invoicing mandate between 2028 and 2029.
Current B2G e-invoicing situation
On June 2019, Ireland made it mandatory for all public entities to be able to receive and process electronic invoices through Statutory Instrument 258/2019 [↗︎]. However, the Irish Tax & Customs Authority (Revenue) didn’t make it mandatory for suppliers of those public administrations to issue e-invoices.
From a regulatory perspective, invoices can still be issued using several methods, mainly:
- PDF invoices with e-signature or complete audit trail
- Electronic invoices compliant with the European Norm (EN) 16931, through the Peppol network that Irish authorities have decided to rely on, more specifically in the Peppol BIS 3.0 format
Upcoming B2B e-invoicing mandate
Ireland announced in October 2025, after a public consultation [↗︎], its intention to implement an electronic invoicing & reporting obligation in 3 phases, as part of a VAT modernisation action plan [↗︎] and in anticipation of the ViDA directive.
The current timeline, yet to be officially confirmed, is planned as follows:
- November 2028: mandatory B2B e-invoicing reception for all businesses, and mandatory issuance & e-reporting for large companies
- November 2029: mandatory domestic B2B e-invoicing issuance & e-reporting for all businesses involved in EU cross-border B2B trade
- July 2030: full ViDA compliance, with mandatory cross-border e-invoicing & e-reporting for intra-EU transactions
The Irish Tax and Customs Authority (Revenue) indicated that it will publish detailed guidance and technical specifications “well in advance of each implementation phase”. It is likely that, in order to be compliant with the ViDA Directive, this upcoming mandate will rely on the Peppol network, and the Peppol BIS / PINT-EU format, under its next 4.0 release taking into account the recent EN16931 evolutions. Additional formats may potentially also be allowed if compliant with the European standard and under specific conditions, as is seen in multiple other countries.
Ireland Country Profile
The Invoicing Hub now covers a 31st country: Ireland, with regular e-invoicing news & a detailed Ireland Country Profile, featuring:
- Summaries of the obligations in Ireland
- Timeline of the main e-invoicing milestones
- More detailed explanations on the respective B2G & B2B obligations
- Additional resources and links to official publications
Visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in Ireland, and to remain updated about the latest developments.
