Ireland has no e-invoicing obligation today, but one is set. According to Revenue, from 1 November 2028 VAT-registered large corporates must issue structured e-invoices and report a subset of the data to Revenue for domestic B2B transactions, and every business must be able to receive e-invoices. VAT-registered businesses that trade within the EU follow in November 2029.
This page summarises Revenue's publications and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your accountant or tax adviser can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | Public bodies | 12 June 2019 | Peppol | in force (S.I. 258/2019) | European Commission |
| Send e-invoices to public bodies | Suppliers | none | no obligation | European Commission | |
| Issue e-invoices and report data for domestic B2B sales | VAT-registered large corporates (phase one) | 1 November 2028 | not yet published | announced by Revenue | Revenue |
| Be able to receive structured e-invoices | All businesses in Ireland | 1 November 2028 | not yet published | announced by Revenue | Revenue |
| Issue e-invoices and report data for domestic B2B sales | All VAT-registered businesses engaged in intra-EU trade (phase two) | November 2029 | not yet published | announced by Revenue | Revenue |
| E-invoicing and real-time reporting for intra-EU B2B sales | All VAT-registered businesses engaged in intra-EU trade (phase three) | 1 July 2030 | under the EU's VAT in the Digital Age rules | EU law | Revenue |
The 2028 and 2029 phases are Revenue's announced plan; Klarbon has not found the implementing legislation, so check Revenue for updates.
Who counts as a large corporate?
For phase one, Revenue treats a business as a large corporate if it is VAT-registered, established or with a fixed establishment in Ireland, and its tax affairs are managed by Revenue's Large Corporates Division. Revenue writes to these businesses to confirm that they are in scope (Revenue).
What counts as an e-invoice?
Revenue states that in-scope businesses must issue invoices in a structured electronic format, for example XML, that complies with the European standard EN 16931. PDFs and scanned paper do not meet the requirement (Revenue).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0 | invoices to public bodies | the national government agency and education boards add CIUS rules on top |
| EN 16931 XML, such as UBL | the 2028 B2B obligation | Revenue has not yet published the technical rules |
What can Klarbon do with Irish invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS or UBL invoice | open a Peppol invoice, free | |
| Check a file against EN 16931 | check an e-invoice | not the Irish public-sector CIUS rules |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | you send it through your own access point |
Klarbon is not a Peppol access point and does not report data to Revenue.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Ireland | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Ireland?
Not yet. Revenue has announced that from 1 November 2028, VAT-registered large corporates must issue structured e-invoices and report invoice data to Revenue for domestic B2B transactions, and every business in Ireland must be able to receive them. Other businesses trading within the EU follow in November 2029.
Who counts as a large corporate for Ireland's first phase?
A VAT-registered business, established or with a fixed establishment in Ireland, whose tax affairs are managed by Revenue's Large Corporates Division. Revenue writes to the businesses in scope.
Does a PDF invoice count as an e-invoice in Ireland?
Not for the new obligation. Revenue states that in-scope businesses must issue invoices in a structured format, such as XML, that complies with EN 16931, and that PDFs or scanned paper do not meet the requirement.
Do Irish public bodies accept e-invoices?
Yes. Since 12 June 2019, Irish public bodies must receive and process e-invoices that follow EN 16931, under Statutory Instrument 258/2019. Suppliers are not obliged to send them, and invoices travel over the Peppol network.