E-invoicing in Ireland starts on 1 November 2028. From that date, every business in Ireland must be able to receive structured e-invoices, whatever its size, and Revenue's large corporates must start sending them. The duty to send widens from November 2029, with EU-wide ViDA rules following in July 2030.
When e-invoicing in Ireland becomes mandatory
Revenue confirmed its VAT Modernisation roadmap in October 2025 and set out who's in Phase One in February 2026. In October 2026, the Finance (No. 2) Bill 2026 proposed the legal basis, and Revenue published a 2026 update confirming the dates and Peppol as the network. The rollout runs in three phases:
| Date | Who must send e-invoices | Who must receive them |
|---|---|---|
| 1 November 2028 | Large corporates managed by Revenue's Large Corporates Division, for domestic B2B sales, plus reporting a subset of the data to Revenue | Every business in Ireland |
| 1 November 2029 | Plus businesses in that Division on 1 January 2028, and businesses making intra-EU supplies or acquisitions (still for domestic B2B sales) | Every business in Ireland |
| 1 July 2030 | EU-wide ViDA rules apply to intra-EU cross-border B2B trade in every member state | Every business in Ireland |
What counts as an e-invoice in Ireland?
An e-invoice is structured data that a finance system can read and process automatically, built on the European standard EN 16931. Revenue is clear that PDFs and scanned paper would need to be transformed into structured data in order to comply.
What "able to receive" means in practice
Receiving an e-invoice means your business can accept structured invoice data from a supplier's system and get it into your own. For most finance teams, that means either an ERP that handles the format directly or a provider that sits between suppliers and the ERP and does the format work for it. Revenue has confirmed Peppol as the default network for sending e-invoices, and Revenue intends to become Ireland's Peppol Authority from 1 January 2027. For how the network itself works, read our Peppol e-invoicing explainer.
The mixed inbox: 2028 to 2030
Phased rollouts create a period where formats overlap. From November 2028, large suppliers will send structured e-invoices, while others continue with more traditional methods until their own phase arrives. AP teams will need to handle all of them without running separate processes for each. The simplest approach converts every format into the same structured data before it reaches the ERP, so the finance team works one consistent process regardless of how each supplier invoices.
How to prepare for e-invoicing in Ireland: a five-point checklist
- Check your phase. Has Revenue written to you as a Phase One large corporate? If not, focus on receiving first.
- Map your inbound formats. How many invoices arrive as PDF, EDI, e-invoice or another format today?
- Ask your ERP or software provider the direct question. Can it receive EN 16931 e-invoices from 1 November 2028?
- Plan for the overlap. Decide how your team will handle mixed formats between 2028 and 2030.
- Follow the eInvoicing Hub. Revenue will publish new guidance and its technical specifications there as they're ready.
Running a business in both the UK and Ireland?
The UK's own e-invoicing mandate starts in April 2029, five months after Ireland's first deadline. Groups trading on both sides of the Irish Sea will be preparing for two mandates at once, so it's worth choosing an approach that covers both rather than running two separate projects. Read our UK e-invoicing mandate guide for the UK picture.
How Open ECX helps
We're a recognised Peppol Access Point and an invoice automation provider with 17,000+ businesses on our network. We connect to your existing ERP and translate every invoice your suppliers send into the data it expects, posting it accurately and in real-time. Set up in weeks, not months. Kirby Group Engineering, an engineering contractor working across Ireland, the UK and Europe, processes 94% of transactions in real-time with us.
