E-invoicing in Ireland: what your business needs to know

Ireland’s move towards mandatory e-invoicing and digital VAT reporting took a significant step forward with the publication of Finance (No. 2) Bill 2026 on 19 October 2026.

On 22 October, Revenue provided further detail on how the proposed framework will work in practice, publishing draft Regulations to support the legislation, an updated implementation paper and a dedicated e-invoicing Hub on its website. Together, these developments give businesses a clearer picture of the changes ahead and the phased rollout beginning in November 2028.

The key message: all businesses in Ireland must be able to receive structured e-invoices from 1 November 2028, even if they are not yet required to issue them. This includes businesses that are not VAT-registered.

What is changing?

A structured e-invoice is issued, transmitted and received in a format that accounting systems can process automatically. It must comply with European standard EN 16931-1. An ordinary PDF sent by email will not meet this requirement.

Businesses required to issue e-invoices must also report specified invoice data electronically to Revenue in real time.

When will the requirements apply?

For the first phase, Large Corporates are VAT-registered businesses established, or with a fixed establishment, in Ireland whose tax affairs are managed by Revenue’s Large Corporates Division (LCD) on 1 January 2027. Businesses assigned to that division after this date and still there on 1 January 2028 enter the issuing and reporting regime from November 2029.

Which transactions are covered?

The domestic e-invoicing and real-time reporting obligations will cover taxable supplies to Irish-established business customers and public bodies, including certain domestic reverse-charge transactions. VAT-exempt supplies and consumer sales are outside the initial mandate.

Receiving an e-invoice does not, by itself, create an obligation to report it to Revenue. Specific rules apply to self-billing arrangements.

How will invoices be exchanged?

Revenue has identified Peppol, an international electronic document exchange network, as the default network for sending e-invoices and the mandatory channel for digital reporting to Revenue.

All businesses will require a Business Identifier to operate e-invoicing. VAT-registered businesses will use their existing VAT number as their Business Identifier. Revenue will provide a Business Identifier number to businesses that are not VAT-registered.

What should businesses do now to prepare?

• Understand your timeline: identify when your business must receive, issue and report e-invoices.
• Prepare to issue e-invoices: review invoicing processes, accounting systems, customer data and VAT controls. Engage with your software provider and assign responsibility across Tax, Finance, Procurement and IT.
• Prepare to receive e-invoices: As all businesses in Ireland must be able to receive structured e-invoices from 1 November 2028, your business’s accounting software may need to be assessed to ensure it is Peppol compatible.

How Forvis Mazars can help

Our Indirect Tax and Business Consulting teams can help assess your obligations, review transactions, systems and VAT data, and develop an implementation plan.

Contact Oonagh Carney, Partner and Head of Indirect Tax, to discuss your business’s readiness.

Based on Revenue guidance available on 22 October 2026.