E-Invoicing in Ireland

Mandatory Electronic Invoicing in Ireland

Learn how to get your company ready to exchange documents in accordance with Ireland requirements with the support of Comarch

Access the 2026 Guide

Ireland Is on the Road to E‑invoicing

Currently, all public institutions must be able to receive and manage electronic invoices. Ireland has chosen Peppol as the method of delivery for e-invoices to the public sector. The issuance of e-invoices by suppliers remains voluntary.

Currently, e-invoicing for B2B transactions remains voluntary. However, following the Budget 2026 announcement, Ireland has officially committed to a phased introduction of mandatory B2B e-invoicing and real-time digital reporting under the “VAT Modernisation” initiative. This roadmap aligns Irish regulations with the EU VAT in the Digital Age (ViDA) directive, ensuring that businesses transition to structured digital processes before the EU-wide mandate in 2030.

E-Invoicing Implementation timeline

Implementation timeline

  • Phase 1 (November 2028): VAT-registered large corporates will be required to implement mandatory e-invoicing and real-time reporting for domestic B2B transactions. This phase will affect a small number of businesses, who are best positioned to adapt to digital changes and have prior experience with similar systems in other jurisdictions.
  • Phase 2 (November 2029): The domestic obligation will extend to all VAT-registered businesses engaged in cross-border EU B2B trade that benefit from 0% VAT arrangements for such trade. This timing is intended to give affected businesses time to familiarise themselves with the new arrangements domestically before the EU-wide system (ViDA) becomes mandatory.
  • Phase 3 (July 2030): Full implementation of EU ViDA requirements for all cross-border EU B2B transactions will become mandatory across all Member States. Irish businesses already operating under the domestic system will transition to meet these EU obligations.

E-invoicing process description

E-invoicing process description

Ireland is planning to introduce a Peppol-based model. Domestic B2B transactions will require the exchange of structured data through accredited Access Points, with simultaneous real-time reporting to the Revenue Commissioners.

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in Ireland?

  • Public Sector (B2G): Mandatory for public bodies to receive; voluntary for suppliers.
  • Large Corporates (B2B): Mandatory issuance planned from November 2028.
  • Intra-EU Traders: Mandatory starting November 2029.
  • All Businesses: Mandatory receiving capability planned from November 2028.

What Is the Required Format of an E-Invoice

A structured e-invoice compliant with the European standard (EN 16931). The exact technical details have not yet been published.

Acts / Government sites

Revenue.ie

How Can We Help

Comarch supports the exchange of documents via EDI, as there’s currently no mandate for B2B transactions. Once the national requirements are confirmed, we plan to roll out a dedicated solution. For B2G, Comarch supports e-invoicing via Peppol.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Read more about Comarch e-invoicing

    Legal regulation changes in Ireland

    Do you want to know more?

    If your company is based or has branches in the Ireland and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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