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Ireland e-Invoicing

Updated 17 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Ireland is phasing in B2B e-invoicing with real-time reporting: large corporates from November 2028 and all VAT-registered businesses from November 2029. B2G has been mandatory via Peppol since 2019, with all businesses required to accept supplier e-invoices. Formats use Peppol BIS 3.0 and CIUS-CEFACT.

Ireland e-Invoicing Overview
ViDA

B2B
phased
from 1 November 2028
Phased rollout with real-time reporting. Large corporates from Nov 2028, all VAT businesses from Nov 2029.
B2G
mandatory
since 1 January 2019
Mandatory for public sector bodies via Peppol. All businesses must accept eInvoices from suppliers.
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

Peppol adoption for B2G
1 January 2019
B2G
Peppol framework adopted by some Irish public sector bodies for eInvoicing (EN 16931).
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Revenue Confirms Phase 1 Large Corporate Criteria
17 February 2026
Domestic B2B
Large corporates (managed by Revenue's Large Corporates Division with Irish establishment) must issue EN 16931-compliant e-invoices for domestic B2B from November 1, 2028 per Revenue press release . All businesses must receive structured e-invoices.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
Phase 1: Large corporates B2B mandate
1 November 2028
Domestic B2B
VAT-registered large corporates required to implement mandatory eInvoicing and real-time reporting for domestic B2B transactions.
Phase 2: All intra-EU VAT businesses B2B mandate
1 November 2029
Domestic B2B
All VAT-registered businesses engaged in cross-border EU B2B trade required to implement mandatory eInvoicing and real-time reporting for domestic B2B transactions.
Phase 3: Full ViDA cross-border B2B mandate
1 July 2030
Intra-EU
Full implementation of EU ViDA requirements for all cross-border EU B2B transactions. Irish businesses transition from domestic system to meet mandatory EU obligations.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
6 years retention under Section 886 of the Taxes Consolidation Act 1997 ; paper invoices must be retained in paper form; electronic invoices retained electronically; records must be kept within the State unless Revenue agreement obtained.

Technical Formats

Peppol BIS 3.0
CIUS-CEFACT

Detailed exemptions, penalties and cross-border rules for Ireland are not yet published. The official sources have the latest detail.

Official Sources

  • RevenueOffice of the Revenue CommissionersTax authority
  • OGPOffice of Government ProcurementPeppol authority
  • Department of FinanceAn Roinn AirgeadaisMinistry
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Related Countries

  • FrancePhased
  • GermanyPhased
  • GreecePhased
  • PolandPhased

Frequently asked questions about e-Invoicing in Ireland

Yes, e-Invoicing is mandatory in Ireland for B2G (since 2019-01-01) transactions.

B2B e-Invoicing in Ireland is in a phased rollout since 2028-11-01. Phased rollout with real-time reporting. Large corporates from Nov 2028, all VAT businesses from Nov 2029.

B2G e-Invoicing in Ireland is mandatory since 2019-01-01. Mandatory for public sector bodies via Peppol. All businesses must accept eInvoices from suppliers.

Ireland supports the following e-Invoice formats: Peppol BIS 3.0, CIUS-CEFACT.

Ireland uses the following e-Invoicing standards: EN 16931. Archiving requirement: 6 years retention under Section 886 of the Taxes Consolidation Act 1997 ; paper invoices must be retained in paper form; electronic invoices retained electronically; records must be kept within the State unless Revenue agreement obtained..

Yes, Ireland is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Ireland is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.