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Ireland's Upcoming E-Invoicing and E-Reporting Mandate: A 2028-2029 Transition for Domestic B2B Transactions

The future of invoicing in Ireland is taking a significant leap forward, as the Revenue has officially confirmed a comprehensive two-phase rollout of its e-invoicing and e-reporting mandate.

Beginning in November 2028, large corporations will lead the way into this digital transformation, followed by a broader adoption across all taxpayer categories by November 2029. This strategic advancement promises to align Ireland with EU standards and enhance the efficiency of business transactions.

Timeline of Implementation

November 2028: Phase One for Large Corporations

The initial phase targets large taxpayers engaged in **domestic B2B transactions**. According to Revenue’s announcement, businesses qualifying as 'large corporates' will include those that meet the following criteria:

  • VAT-Registered Status: The business must be registered for VAT in Ireland.
  • Management by Large Corporates Division: The tax affairs of the business must be managed by the Revenue’s Large Corporates Division.
  • Establishment in Ireland: The business must be either established in Ireland or have a fixed establishment within the country.

From this date onward, these businesses will be required to issue and receive electronic invoices (e-invoices) structured according to the EU’s **EN 16931 standard**. This marks a substantial shift toward digitalization, ensuring streamlined processes and improved accuracy in transactional data management.

November 2029: Extension to All Taxpayers

The second phase will roll out in November 2029, expanding the requirement to all taxpayers engaged in domestic transactions as long as they facilitate **intra-community supplies**. This transition is expected to promote broader compliance and visibility within the Irish market, reinforcing tax integrity and reducing the risk of tax evasion.

July 2030: EU ViDA Integration

Following the national rollout, the mandate will further evolve with the introduction of the **EU ViDA (VAT in the Digital Age)** initiative, effective July 2030. This will integrate intra-community e-invoicing and reporting obligations across EU member states. This initiative aims to standardize reporting requirements and streamline the invoicing process across jurisdictions, enhancing cross-border trade and compliance.

Understanding the 5-Corner Peppol Model

The Irish e-invoicing framework will utilize the **Peppol network** within a decentralized **5-corner model**, involving five key stakeholders:

  1. Supplier: Issuer of the e-invoice.
  2. Buyer: Recipient of the e-invoice.
  3. Tax Administration: Revenue, which monitors compliance and oversees reporting.
  4. Peppol Access Point: An intermediary facilitating transactions between the buyer and supplier.
  5. Business Systems: Internal systems of both buyer and supplier, which incorporate the e-invoices into their financial processes.

This model ensures efficient and secure delivery of structured e-invoices, promoting accuracy and reducing processing time for all parties involved.

Preparing for the Transition

Businesses should begin preparations to ensure compliance with these upcoming changes:

  1. Invest in Technology: Companies should assess and update their invoicing systems to ensure they are compatible with the Peppol network and can generate structured e-invoices compliant with the EN 16931 standard.
  2. Training and Awareness: Employees must be educated about the new e-invoicing processes, enabling a smoother transition when the mandate takes effect.
  3. Engage with Intermediaries: Businesses may need to collaborate with Peppol access point providers to facilitate the transition, ensuring that all e-invoices are exchanged seamlessly.
Country update for Ireland
10 February 2026
Stay informed about the latest indirect tax developments in Ireland, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Ireland.