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:

The Office of Government Procurement (OGP) manages Business-to-Government (B2G) e-invoicing implementation and operates as Ireland’s Peppol Authority.
The Office of the Revenue Commissioners leads Business-to-Business (B2B) e-invoicing and e-reporting initiatives, including preparations for the future ViDA-driven obligations.
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.

The Road to Mandatory B2B E-Invoicing
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).
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