Country guide · Updated June 2026

E-invoicing in Ireland: VAT Modernisation, Peppol

Q: When does B2B e-invoicing become mandatory in Ireland?

From 1 November 2028 large corporates managed by Revenue's Large Corporates Division and established in Ireland must issue structured e-invoices and report a subset of transaction data to Revenue for domestic B2B. From November 2029 this extends to all remaining VAT-registered businesses engaged in intra-community supplies.

Q: Which format does Ireland use?

Structured XML to EN 16931, transmitted over the Peppol network. Unstructured formats such as PDF will no longer be accepted.

Q: Must all businesses be able to receive e-invoices?

Yes. All businesses in Ireland must be technically able to receive structured e-invoices, including those that do not yet have to issue them.

Q: What is the VAT Modernisation programme for?

It introduces more real-time tax reporting and aligns national rules with the EU's ViDA framework. Full ViDA compliance is scheduled for July 2030.

Q: Does Vera produce Irish e-invoices to EN 16931?

Yes. Vera produces EN 16931 invoices and validates them. Sending through a Peppol Access Point and reporting to Revenue are separate steps; Vera is not itself an Access Point.

Ireland has confirmed the timeline for B2B e-invoicing: large corporates start on 1 November 2028, all other VAT-registered businesses follow in November 2029. It is part of Revenue's VAT Modernisation programme. The format is structured XML to EN 16931, transmitted over the Peppol network, so PDF will no longer do.

TL;DR

Phased B2B mandate: large corporates (Large Corporates Division, established in Ireland) from 1.11.2028, all other VAT-registered businesses with intra-community supplies from November 2029. Format: EN 16931 as structured XML over Peppol. All businesses must be able to receive. Full ViDA compliance July 2030. Vera produces the EN 16931 file; sending through an Access Point and reporting are separate.

When does e-invoicing become mandatory in Ireland?

Revenue has confirmed the timeline and scope. The first phase hits the large corporates managed by Revenue's Large Corporates Division and established in Ireland. They must issue structured e-invoices and report a subset of transaction data to Revenue.

Date	Obligation	Who
1 Nov 2028	E-invoicing plus reporting (phase 1)	large corporates (Large Corporates Division, established in Ireland)
Nov 2029	E-invoicing (phase 2)	all remaining VAT-registered businesses with intra-community supplies

Format, Peppol and the receive obligation

The requirement is structured XML to EN 16931, transmitted over the Peppol network. Unstructured formats such as PDF will no longer be accepted. This matters for smaller firms too: all businesses in Ireland must be technically able to receive structured e-invoices, even if they do not yet have to issue them.

How Vera helps for Ireland

Note: Vera produces the EN 16931 invoice and validates before download. Sending through a Peppol Access Point and reporting to Revenue are separate steps. Vera is not itself an Access Point.

For producing invoices to EN 16931, Vera is directly usable. Sending through a certified Access Point is handled through a Peppol provider.

FAQ

When does B2B e-invoicing become mandatory in Ireland?

Large corporates (Large Corporates Division, established in Ireland) from 1.11.2028, all other VAT-registered businesses with intra-community supplies from November 2029.

Which format does Ireland use?

Structured XML to EN 16931 over the Peppol network. PDF no longer qualifies.

Must all businesses be able to receive e-invoices?

Yes. All businesses in Ireland must be able to receive structured e-invoices, even if they do not yet have to issue them.

What is the VAT Modernisation programme for?

More real-time tax reporting, aligned with the EU's ViDA framework. Full ViDA compliance is scheduled for July 2030.

Does Vera produce Irish e-invoices to EN 16931?

Yes, validated before download. Sending through an Access Point and reporting are separate steps; Vera is not an Access Point.

EN 16931 invoices for Ireland

Vera produces the EN 16931 file in the browser, validated before download. Sending through a Peppol Access Point and reporting to Revenue are handled through a provider.

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