No formal B2G e-Invoicing mandate for suppliers to issue e-invoices.

Since June 2019, all public sector entities must receive and process structured e-Invoices compliant with the European Standard EN 16931, under Statutory Instrument 258/2019 (implementing Directive 2014/55/EU).

Suppliers to public bodies are strongly encouraged to issue compliant e-Invoices, which public authorities must accept.

Current Status: Electronic invoicing between private entities is voluntary and based on mutual agreement. No current mandates for B2C.

Future B2B Mandate (Phased Implementation): Ireland is introducing a mandatory e-Invoicing and digital reporting system for B2B transactions, leading up to the EU ViDA deadline. All businesses must be enabled to receive e-invoices from November 2028.

• Phase 1 (November 2028): Mandatory e-invoicing and real-time reporting for Large VAT-registered corporates for domestic B2B transactions.
• Phase 2 (November 2029): Extension of mandatory e-invoicing and real-time reporting to all VAT-registered businesses engaged in cross-border EU B2B trade for domestic B2B transactions.
• Phase 3 (July 2030): Full implementation of the EU's ViDA requirements, making mandatory e-Invoicing and digital reporting for all cross-border EU B2B transactions.

Standard: European Standard EN 16931 (mandatory for B2G and the foundation for future B2B/ViDA compliance).

Format: Peppol BIS Billing 3.0, with Country/Sector Specific Invoice User Specification (CIUS) extensions for specific sectors.

Network: Peppol eDelivery Network is the mandated infrastructure for B2G e-invoice transmission and is the confirmed framework for the new B2B mandate.

Monitoring: Managed by the Office of Government Procurement (OGP) for B2G. Compliance for B2B and VAT reporting will be monitored by the Revenue Commissioners.

Reporting Type: Currently, no real-time or periodic e-Invoicing reporting to tax authorities.

Future Reporting (From November 2028): Ireland will introduce real-time reporting (Continuous Transaction Controls - CTCs) of B2B transaction data to the Revenue Commissioners, aligning with the domestic phased mandate and the EU ViDA framework.

Data Covered (Future):

• Sales and purchase transactions
• Accounting and VAT records
• Public procurement invoice data
• Cross-border trade data (real-time reporting under ViDA)

Current: There are no specific penalties for non-issuance of e-Invoices, as B2B/B2C mandates are not yet in force. For public entities, failure to accept EN-compliant e-Invoices could breach procurement compliance under Statutory Instrument 258/2019.

Future (From November 2028/2030): Non-compliance with the mandatory domestic e-Invoicing/real-time reporting rules and the forthcoming EU ViDA framework will attract standard administrative penalties, fines for late submission, and VAT audit scrutiny. Compliance will be enforced through the Revenue Commissioners.