Ireland - e-invoicing mandate
B2B e-invoicing and near-real-time reporting from November 2028
Ireland has set out a phased VAT modernisation. Domestic B2B e-invoicing with near-real-time reporting starts on 1 November 2028 for large enterprises in Revenue's Large Corporates Division — and from that date every business must at least be able to RECEIVE an electronic invoice. Cross-border intra-EU B2B follows in November 2029, ahead of the ViDA requirements in July 2030. Public bodies already have to receive EN 16931 invoices, though suppliers are not obliged to issue them.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2028-11-01B2BLarge enterprises (Large Corporates Division) — domestic B2B e-invoicing + near-real-time reporting; all businesses must be able to receive
- 2028-11-01E-reportingReporting a subset of e-invoice data to Revenue, coupled with the e-invoice
- 2029-11-01B2BExtension to intra-EU cross-border B2B (zero-rated)
- 2030-07-01B2BViDA requirements for all intra-EU cross-border B2B
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol
National specification
Not applicable
Legal basis
SI 258/2019 (B2G) · VAT Modernisation Roadmap (Budget 2026) · ViDA (Council of the EU, 11/03/2025)
Official sources
- www.revenue.ie — Three phases (Nov 2028 large enterprises / Nov 2029 / Jul 2030)
- ec.europa.eu — B2G: no issuance mandate, reception mandatory since 12/06/2019 (SI 258/2019), Peppol BIS 3.0
Last verified: 2026-07-12
A B2B e-invoicing + reporting mandate is confirmed for large enterprises on 1 November 2028, phasing to intra-EU cross-border trade by mid-2030; B2G reception has been required since 2019.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Ireland?
Status in Ireland: B2B e-invoicing and near-real-time reporting from November 2028. Ireland has set out a phased VAT modernisation. Domestic B2B e-invoicing with near-real-time reporting starts on 1 November 2028 for large enterprises in Revenue's Large Corporates Division — and from that date every business must at least be able to RECEIVE an electronic invoice. Cross-border intra-EU B2B follows in November 2029, ahead of the ViDA requirements in July 2030. Public bodies already have to receive EN 16931 invoices, though suppliers are not obliged to issue them.
Which e-invoice formats are accepted in Ireland?
The accepted formats in Ireland are: EN 16931, Peppol BIS 3.0. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Ireland?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Ireland without transmitting anything.