Ireland
IEIreland’s public bodies receive EN 16931 e-invoices over Peppol, and Revenue has announced a phased move to domestic B2B e-invoicing with real-time reporting over Peppol from November 2028.
Guide reviewed .
Invoicing and electronic documents
Peppol for public bodies
Public bodies receive e-invoices through the Peppol network; access points validate them and forward them to shared-service and finance systems. The OGP runs the Irish Peppol Authority and an eInvoicing framework that public bodies can use.
Peppol BIS Billing 3.0, with national central-government, local-government and ETB extensions · Official source: European Commission · eInvoicing in Ireland
Revenue eInvoicing and digital reporting
Revenue’s planned domestic model. Peppol is to be the default transmission method between businesses from 1 November 2028 and is to be mandated for reporting invoice data to Revenue. Revenue intends to replace the OGP as Peppol Authority from 1 January 2027.
Technical specifications not yet published · Official source: Revenue · Peppol
For public-sector buyers, Peppol is already the route: send an EN 16931 invoice through a Peppol service provider and check the buyer’s CIUS and reference requirements. Sending e-invoices to public bodies is not compulsory today, but they must accept compliant ones. See the European Commission’s country page.
For B2B, Revenue has announced that Peppol will carry both the invoice and the data reported to Revenue. Every business should plan to receive e-invoices from 1 November 2028, and large corporates should confirm whether the Large Corporates Division managed them on 1 January 2027. The schemas have not yet been published; watch Revenue’s technical specifications page.
Legal guide
B2G · public-sector invoices
Receiving mandatory; sending voluntaryUnder S.I. No. 258 of 2019, public bodies must receive and process structured e-invoices that comply with EN 16931. There is no obligation on suppliers to send e-invoices, but public buyers must accept compliant ones.
Official source: European Commission · eInvoicing in IrelandB2B · large corporates (Phase One)
Announced from 1 November 2028VAT-registered businesses making taxable supplies, established or with a fixed establishment in Ireland, whose tax affairs are managed by Revenue’s Large Corporates Division on 1 January 2027, must issue e-invoices to Irish business customers and report a subset of the data to Revenue. Businesses that join that Division later and remain there on 1 January 2028 start on 1 November 2029.
Official source: Revenue · large corporates, Phase OneB2B · receiving
Announced from 1 November 2028From Phase One, all businesses are to be able to receive e-invoices from any supplier required to issue them.
Official source: Revenue · eInvoicing implementation phasesB2B · later phases
Announced for 2029 and 2030Phase Two, from 1 November 2029, extends e-invoicing and real-time reporting to VAT-registered businesses in intra-EU B2B trade with zero-rated goods or reverse-charge services. Phase Three, in July 2030, implements the EU ViDA requirements for all intra-EU B2B transactions.
Official source: Revenue · eInvoicing implementation phasesLegal status
Announced; legislation not identifiedRevenue’s pages describe the phases as planned and do not cite enacted legislation. The European Commission’s country page records no current B2B mandate and no real-time VAT reporting system today.
Official source: European Commission · eInvoicing in Ireland
Timeline
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OGP designated Peppol Authority
The Office of Government Procurement began operating the Irish Peppol Authority.
Official source: OpenPeppol · Ireland country profile -
Public-procurement e-invoicing regulations in effect
S.I. No. 258 of 2019 transposed Directive 2014/55/EU for public bodies.
Official source: European Commission · eInvoicing in Ireland -
All public authorities able to receive
All public authorities had to be able to receive Peppol e-invoices.
Official source: OpenPeppol · Ireland country profile - Upcoming at review
Revenue to become Peppol Authority (announced)
Revenue intends to replace the OGP in this role. Large Corporates Division management on this date also sets Phase One scope.
Official source: Revenue · Peppol - Upcoming at review
Phase One (announced)
Large corporates issue domestic B2B e-invoices and report data to Revenue; all businesses must be able to receive.
Official source: Revenue · eInvoicing implementation phases - Upcoming at review
Phase Two (announced)
Extension to businesses in intra-EU B2B trade with zero-rated goods or reverse-charge services.
Official source: Revenue · eInvoicing implementation phases
Peppol in Ireland
- Directory participants
- 406
- Document families
- 10
Peppol Authority: Office of Government Procurement (OGP).
6 certified service providers based in Ireland.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 363 participants
- 350 participants
- 113 participants
- 112 participants
- 108 participants
- CrossIndustryInvoice93 participants
- ApplicationResponse44 participants
- 8 participants
- 8 participants
- TaxData2 participants
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.