PEPPOL IN EUROPE
e-Invoicing in Ireland
In late 2025, Ireland has officially announced plans to introduce a mandatory B2B e-invoicing and real-time digital reporting system.
The new mandate builds on the country’s existing B2G foundation, where all public institutions are already required to receive and process e-invoices via the Peppol network with a potential preference for a 5-corner interoperability model. The required e-invoice format will be CEN-compliant, though the precise technical specifications have not yet been released. While supplier issuance in B2G remains voluntary for now, the new B2B plan signals a clear, mandatory direction for the entire economy.
The Irish government has outlined a three-phase rollout to ensure a gradual transition for businesses, starting with the largest entities.
- November 2028: Mandatory e-invoicing and real-time reporting will begin for large corporations engaging in domestic B2B transactions.
- November 2029: The obligation will extend to all VAT-registered businesses involved in cross-border EU B2B trade. This step is designed to prepare these businesses for the EU-wide ViDA system.
- Aligned with ViDA: Full implementation of the EU ViDA requirements for all cross-border EU B2B transactions will become mandatory by July 2030, transitioning all Irish businesses onto the unified system.
