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🇮🇪 Ireland - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 ViDA Phased 2028-2030 Authority: Revenue Commissioners (RC) Platform: Peppol / Revenue Online System

1. Context & Overview

Ireland has mandatory B2G e-invoicing under EU Directive 2014/55/EU. B2B e-invoicing is voluntary but Revenue announced a phased ViDA implementation plan in October 2025.

DateScopeObligation
Apr 2019B2G CentralPublic bodies must receive e-invoices
Apr 2020B2G AllAll public entities must receive e-invoices
Nov 2028Large CorpsMandatory e-invoicing for large VAT entities (B2B)
Nov 2029Cross-border TradersAll VAT entities in cross-border B2B
Jul 2030All B2BFull mandatory B2B e-invoicing
Nov 2028ReceivingAll businesses must be able to receive e-invoices

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Peppol BIS / CII| ROS[Revenue Online System]
    
    subgraph "ViDA Future Flow"
    ROS -->|"2. Validation & CTC"| RC[Revenue Commissioners]
    RC -->|"3. VIES Sharing"| EU_TA[EU Tax Authorities]
    end
    
    subgraph "Current B2G Flow"
    S -->|1a. Peppol| PE[Public Entity]
    end
    
    PE -->|"4. Payment"| NTMA[National Treasury Management Agency]
    RC -.->|Real-time Reporting| S

🧱 Key Components

  1. Revenue Online System (ROS): Tax authority digital platform
  2. Peppol Network: E-invoice delivery infrastructure
  3. VIES Integration: EU-wide VAT information exchange

3. Data Standards & Formats

A. Accepted Formats

  • EN 16931 compliant XML
  • Peppol BIS Billing 3.0
  • UBL 2.1 syntax
  • UN/CEFACT CII format

B. Critical Data Fields

  • VAT Number: Irish VAT registration
  • TIN: Tax reference number
  • CRO Number: Companies Registration Office number

4. Business Model

  • B2G Post-Audit: Invoice delivery via Peppol
  • ViDA CTC: Future real-time reporting to Revenue
  • VIES Sharing: Cross-border data exchange with EU

5. Implementation Checklist

  • Peppol Access: Obtain Peppol participant identifier
  • ROS Registration: Register with Revenue Online System
  • EN 16931 Compliance: Implement structured XML format
  • ViDA Readiness: Prepare for 2028-2030 phased mandate
  • Archive Setup: Configure 6-year invoice storage

6. Resources