Summary

• B2G mandate: No Business-to-Government (B2G) eInvoicing mandate exists, but since June 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], as mandated by Statutory Instrument 258/2019, in effect from 12 June 2019, which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Ireland by public authorities. All public contracting authorities in Ireland are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: Ireland uses the Peppol eDelivery Network for transmitting eInvoices.
• Use of CIUS and Extensions: On top of PEPPOL BIS Billing 3.0. the Central Government agency (NSSO) has developed a CIUS as well as the Department of Education ETBs which have specific requirements related to specific identification numbers for schools.
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available.  The Office of the Revenue Commissioners are leading Ireland’s engagement and preparations to adopt the VAT in the Digital Age (ViDA) package which was adopted by the EU in March, 2025. This requires Member States to mandate the use of eInvoicing for businesses for digital reporting of VAT on cross-border trade transactions. The Office of Government Procurement are liaising closely with the Office of the Revenue Commissioners to align the national approach and development of B2G and B2B eInvoicing in Ireland. 
• Monitoring mechanism: Ireland has no formal mechanism to monitor eInvoicing developments. With regards to eInvoicing in public procurement, the Office of Government Procurement collaborate with key stakeholders across the public service to maintain awareness and monitor eInvoicing related developments and initiatives. The Office of Government Procurement also operates the Irish Peppol Authority and provides a channel for sharing information and handling queries in relation to eInvoicing generally. This is done on an ad hoc basis, rather than through a formal reporting processes or system. Additional reporting requirements and practices were recently introduced for service providers on the Peppol network. This development is expected to help provide more for a more systems-based mechanism to capture data for monitoring eInvoicing levels in Ireland. 

Highlights

Ireland’s eInvoicing strategy focuses on leveraging Peppol infrastructure to achieve compliance with EU standards, encouraging public bodies to transition towards automated eInvoice processing systems. Current efforts aim for substantial adoption and integration of eInvoicing capabilities across key public sectors through finance shared service models. 

B2G

No Business-to-Government (B2G) eInvoicing mandate exists, but since June 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[5], as mandated by Statutory Instrument 258/2019, in effect from 12 June 2019, which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[6], because this guarantees that public authorities must accept these eInvoices. On 9 March 2022, the National Standards Authority of Ireland (NSAI) published new guidelines containing further obligations to send European standard complaint eInvoices to Irish public sector bodies.

B2B

There is no business-to-business (B2B) mandate. Issuing invoices or other documents electronically is subject to an agreement between the parties involved.

The Office of the Revenue Commissioners are leading Ireland’s engagement and preparations to adopt the VAT in the Digital Age (ViDA) package which was adopted by the EU in March, 2025. This requires Member States to mandate the use of eInvoicing for businesses for digital reporting of VAT on cross-border trade transactions. The Office of Government Procurement are liaising closely with the Office of the Revenue Commissioners to align the national approach and development of B2G and B2B eInvoicing in Ireland 

B2C

There is no business-to-consumer (B2C) mandate. 

The Office of the Revenue Commissioners are leading Ireland’s engagement and preparations to adopt the VAT in the Digital Age (ViDA) package which was adopted by the EU in March, 2025. This requires Member States to mandate the use of eInvoicing for businesses for digital reporting of VAT on cross-border trade transactions. Ireland is in the process of developing the national position and plans to prepare for ViDA implementation deadline in 2030. 

Status on the implementation of the European eInvoicing standard

The national approach to eInvoicing emphasizes a "build to share" model using pan-European standards. Strategic programs are being planned to create shared financial management services in sectors like Central Government, Health, and Education, with standardized systems in Local Government. These initiatives aim to provide streamlined financial services, including invoice processing. 

Sector-specific shared services or coordinating bodies will lead the implementation of eInvoicing solutions, focusing on automated Straight-Through-Processing (STP) for high-volume environments. This approach seeks to maximize benefits without legislative constraints. 

Public bodies transitioning to or outside of shared services must establish their own eInvoicing systems. Each entity will decide the necessary functionality, from basic invoice processing to fully automated solutions, considering eInvoicing benefits while avoiding undue burdens. 

Operating model for eInvoicing

While traditional invoicing methods, such as paper and PDF invoices, still exist, many authorities have systems that can handle eInvoices in standards like UN/CEFACT and UBL. The maturity of eInvoicing capabilities varies, with some contracting authorities having advanced automated systems, while others operate manually. Financial Management Shared Services systems in key sectors, such as Health, Education, Central, and Local Government, serve as critical points for implementing eInvoicing solutions in compliance with the Directive. These systems are gradually expanding their coverage, with Peppol Access Points facilitating eInvoice validation and forwarding to shared service systems for processing and payment. 

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Ireland joined the OpenPeppol association in January 2018 as a Peppol Authority member. The Peppol CIUS is used at national level. A specific CIUS has been developed by the Local Government to provide more specific guidance for the submission of eInvoices to that sector.  

 The Central Government agency (NSSO) has also developed a CIUS. More information is available at  eInvoicing for suppliers - NSSO. The Department of Education ETBs also have specific requirements related to specific identification numbers for schools. Furthermore, the NSAI Technical Committee 002/SC 12 on eProcurement produced a new  Irish eInvoice Guideline for Shared Services, whose purpose is to help suppliers to plan the configuration of their system to trade electronically with public bodies. The focus will be on the suppliers that are beginning to trade electronically with these public bodies, to plan the configuration of their system, particularly if intending to trade with more than one shared service. This should help to reduce any associated costs and shorten (the time to) implementation time. 

VAT Real-time reporting system

Currently, there is no real-time reporting system in Ireland. The Office of the Revenue Commissioners are leading Ireland’s engagement and preparations to adopt the VAT in the Digital Age (ViDA) package which was adopted by the EU in March, 2025. This requires Member States to mandate the use of eInvoicing for businesses for digital reporting of VAT on cross-border trade transactions. The Office of Government Procurement are liaising closely with the Office of the Revenue Commissioners to align the national approach and development of B2G and B2B eInvoicing in Ireland.

Monitoring mechanism

Currently, there is no formal monitoring mechanism for eInvoicing in Ireland. With regards to eInvoicing in public procurement, the Office of Government Procurement collaborate with key stakeholders across the public service to maintain awareness and monitor eInvoicing related developments and initiatives. The Office of Government Procurement also operates the Irish Peppol Authority and provides a channel for sharing information and handling queries in relation to eInvoicing generally. This is done on an ad hoc basis, rather than through a formal reporting processes or system. Additional reporting requirements and practices were recently introduced for service providers on the Peppol network. This development is expected to help provide more for a more systems-based mechanism to capture data for monitoring eInvoicing levels in Ireland.  

Next steps

Ireland has liaised with the European Commission in its work to assess the impact of the EU eInvoicing Directive and prepare a refresh of the eInvoicing strategy. Ireland is monitoring developments in this regard and in particular for any eInvoicing related initiatives in the forthcoming EU omnibus package on simplification. 
The Office of Government Procurement are liaising closely with the Office of the Revenue Commissioners to align the national approach and development of B2G and B2B eInvoicing in Ireland. 

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [5] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [6] Ibid.2

Last updated:  Jul 14, 2025 10:21