Ireland E-Invoicing and E-Reporting
Ireland e-invoicing is undergoing a significant transformation as the country prepares to align with the EU’s VAT in the Digital Age (ViDA) initiative. The government aims to modernize VAT declaration and reporting systems, reduce administrative burdens, and promote transparency across both public and private sectors.
To support this goal, Ireland launched a public consultation in October 2023 to evaluate the introduction of mandatory e-invoicing and digital VAT reporting for B2B transactions. The findings, published in June 2024, guided the Revenue Commissioners phased national transition toward a real-time, data-driven tax ecosystem, with implementation starting in 2028.
Responsible Authorities
Oversight of Ireland e-invoicing is divided between two key institutions:
Mandates and Current Status
Currently, the e-invoicing remains voluntary across most transaction types. For B2G, public bodies have been legally required to receive and process e-invoices since June 2019, but for B2B and B2C, its use depends on mutual agreement.
This voluntary framework is set to change with a clear phased roadmap for mandatory B2B Ireland e-invoicing:
| Phase | Start Date | Scope | Obligation |
|---|---|---|---|
| Phase 1 | November 2028 | VAT-registered large corporate entities (domestic B2B transactions). | Mandatory to issue and report. All businesses must be able to receive e-invoices. |
| Phase 2 | November 2029 | All VAT-registered businesses engaged in intra-EU trade (domestic B2B transactions). | Mandatory to issue and report. |
| Phase 3 | July 2030 | All cross-border EU B2B transactions. | Mandatory to issue and report (aligned with the EU ViDA directive). |
The Revenue Commissioners are assessing models, such as Continuous Transaction Controls (CTC), to facilitate seamless, real-time data sharing with tax authorities.
Technical Framework
Ireland e-invoicing operates in full alignment with the European eInvoicing Standard EN 16931. The country relies on the Peppol eDelivery Network and the Peppol BIS Billing 3.0 format for structured invoice exchange, leveraging the infrastructure already in use for B2G.
To cater to sector-specific requirements, Ireland developed Core Invoicing Usage Specifications (CIUS) for:
Compliance and Recordkeeping
All systems used for e-invoicing must comply with Irish VAT legislation. The OGP, acting as the Irish Peppol Authority, also monitors adoption trends, further shaping the future of Ireland e-invoicing.
Ireland E-Invoicing: The Road Ahead
The future of Ireland e-invoicing is now defined by a clear roadmap tied directly to the EU’s ViDA framework. By July 2030, Ireland will have mandated electronic invoicing system and digital VAT reporting for all B2B cross-border transactions, with a staggered domestic implementation leading the way. This digital milestone will not only enhance tax transparency but will also solidify Ireland’s role in shaping a unified digital economy across Europe.
