Ireland requires electronic invoices for public procurement (B2G) and has announced phased B2B e-invoicing requirements from November 2028.

Announced B2B requirements

Ireland has announced a phased B2B e-invoicing mandate:

From November 2028: Mandatory for VAT-registered large corporate entities for domestic B2B transactions. All businesses must be able to receive e-invoices.
From November 2029: Extended to all VAT-registered businesses engaged in cross-border EU B2B trading.
From July 2030: Applies to all cross-border EU B2B transactions.

E-invoicing requirements

The Office of Government Procurement (OGP) oversees e-invoicing in Ireland.

Ireland compliance summary

Learn more about compliance transactions terms and concepts.

Aspect	Description	Requirement
B2B	Invoices exchanged between businesses.	Optional. Phased B2B mandate from November 2028.
B2C	Invoices issued by businesses to consumers.	Optional
B2G	Invoices issued by businesses to public administrations for public procurement.	Mandatory
Electronic signature	Signature or seal rules for authenticity and integrity of e‑invoices.	Optional
Legal archiving	Minimum retention period for e‑invoices.	7 years
Model	The e-invoicing flow model used by the country.	Post-audit
Platform	The government-managed platform for e-invoicing.	Peppol network for B2G exchange.
Supported format	The e-invoicing format legally required by the country.	Based on the EN 16931 standard and Peppol BIS.
Automatic updates	Whether invoice status updates synchronise automatically in Monitor.	Yes

Format

For B2G transactions, Ireland requires invoices based on the EN 16931 standard and Peppol BIS Billing 3.0.

Invoice types

The Invoice Type Code element within the invoice must contain one of the codes for invoices or credit notes from the UNTDID 1001 code list.

Invoice codes

Peppol BIS Billing 3.0 supports the following invoice codes.

Code	Type	Description
71	Request for payment	Document issued by a creditor to a debtor to request payment of one or more invoices past due.
80	Debit note related to goods or services	Debit information related to a transaction for goods or services to the relevant party.
82	Metered services invoice	Charges based on measured consumption over a defined period.
84	Debit note related to financial adjustments	Document for providing debit information related to financial adjustments to the relevant party.
218	Final payment request based on completion of work	The final payment request of a series of payment requests submitted upon completion of all the work.
219	Payment request for completed units	A request for payment for completed units.
326	Partial invoice	An invoice for a part of the total order or project value.
331	Commercial invoice which includes a packing list	Commercial transaction (invoice) will include a packing list.
380	Commercial invoice	An invoice for goods or services from a seller to a buyer.
383	Debit note	A document issued by a supplier to apply additional charges or increase the total value of a previously issued e-invoice.
384	Corrected invoice	Used to correct or cancel a previously issued invoice.
386	Prepayment invoice	An invoice claiming advance payment for goods or services.
388	Tax invoice	An invoice for tax purposes.
389	Self-billed invoice	An invoice process based on an agreement between a supplier and a buyer, where the buyer prepares the invoice and sends it to the supplier with the payment.
393	Factored invoice	Invoice assigned to a third party for collection.
395	Consignment invoice	Commercial invoice that covers a transaction other than one involving a sale.
575	Insurer's invoice	Invoice from an insurer for insurance coverage.
623	Forwarder's invoice	Invoice from a freight forwarder for services provided and costs incurred.
780	Freight invoice	Document issued by a transport operation specifying freight costs and charges incurred for a transport operation and stating conditions of payment.
870	Consular invoice	Document an exporter prepares in their country and presents to the importing country's diplomatic representation for endorsement, which the importer then presents when importing the goods.
875	Partial construction invoice	Used to invoice a partial amount for construction work.
876	Partial final construction invoice	Used to invoice a partial final amount for construction work.
877	Final construction invoice	Used to invoice the final amount for construction work.

Credit note codes

Peppol BIS Billing 3.0 supports the following credit note codes.

Code	Type	Description
81	Credit note related to goods or services	Document used to provide credit information related to a transaction for goods or services to the relevant party.
83	Credit note related to financial adjustments	Document for providing credit information related to financial adjustments to the relevant party, for example bonuses.
381	Credit note	Used to correct amounts or settle a balance between a seller and a buyer.
396	Factored credit note	Credit note related to assigned invoice.
532	Forwarder's credit note	Document for providing credit information to the relevant party.

Automated e-invoicing flow

ecosio enables you to automate the transmission of compliant e-invoices for both AR and AP invoices in Ireland, which uses the Peppol framework for the transmission of electronic documents.

Accounts receivable flow

The following diagram and steps illustrate the current AR process for e-invoices in Ireland using the Peppol 4-corner model.

You, corner 1, send the invoice data from your ERP or business software to ecosio in a structured format, such as VRBL.
ecosio, as your Access Point and corner 2, validates the invoice and maps it into the Peppol BIS standard format.
ecosio, as your Access Point, queries the SML and SMP to locate the buyer’s Access Point and retrieve delivery details.
The buyer’s Access Point, corner 3, uses the SML and SMP to receive the invoice.
The buyer’s Access Point maps the invoice into the format expected by the buyer, corner 4, and delivers it to their ERP or business software.

Accounts payable flow

The following diagram and steps illustrate the current AP process for e-invoices in Ireland using the Peppol 4-corner model.

The supplier, corner 1, sends the invoice to their Access Point in a structured format, such as CSV.
The supplier’s Access Point, corner 2, validates the invoice and maps it into the Peppol BIS standard format.
The supplier’s Access Point queries the SML and SMP to locate ecosio as your Access Point and retrieve delivery details.
ecosio, as your Access Point and corner 3, retrieves the invoice and converts it into the format required by your ERP or business software.
ecosio sends the invoice to your ERP or business software, which is corner 4.

Legal resources

The following official documents define the legal and technical framework for e-invoicing in Ireland.

EU Directive 2014/55/EU: EU directive on electronic invoicing in public procurement, transposed into Irish law.
Revenue Commissioners implementation paper: Outlines Ireland's approach to implementing mandatory e-invoicing for B2B transactions.
Office of Government Procurement guidance: Official information about public sector e-invoicing requirements.

Compliance for Ireland