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E-Invoicing in Ireland

PlannedPeppol
Recently verified: 23 February 2026

Ireland announced a phased B2B e-invoicing mandate in October 2025. Large corporates start November 2028, cross-border EU B2B follows November 2029, and full ViDA compliance by July 2030. The country uses the Peppol network for both B2G and future B2B, with EN 16931 structured e-invoices replacing PDFs.

Mandate Status

PhaseStatusScope
B2G receivingLive (Jun 2019)Public sector must receive EN 16931 e-invoices
B2B Phase 1Nov 2028Large VAT-registered corporates (domestic B2B)
B2B Phase 2Nov 2029All VAT-registered businesses (cross-border EU B2B)
B2B Phase 3 (ViDA)Jul 2030Full ViDA compliance

Technical Specifications

Required CIUSEN 16931 (Peppol BIS 3.0 primary)
Routing identifierVAT registration number (via ROS)
PeppolYes — Office of Government Procurement is the Peppol Authority
Accepted formatsPeppol BIS 3.0, UBL 2.1, UN/CEFACT CII, CIUS-CEFACT

Implementation Notes

Peppol-based, phased approach. Ireland is building entirely on Peppol infrastructure with no national portal. The Office of Government Procurement serves as the Peppol Authority. PDFs will no longer qualify as e-invoices under the mandate — your pipeline must produce EN 16931 structured data. The first phase targets large corporates in November 2028, giving a long runway for implementation.

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