E-Invoicing in Ireland

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Ireland has implemented electronic invoicing in line with EU Directive 2014/55/EU, requiring all central government bodies and sub-central authorities to be able to receive and process structured e-invoices. The initiative is overseen by the office of government procurement (OGP) and uses the Peppol network rather than a national e-invoicing platform.

For suppliers, e-invoicing is voluntary. Those who choose to submit electronic invoices must comply with the EN 16931 European standard and transmit them via Peppol. There are currently no mandates for B2B or B2C transactions, and Ireland operates a post-audit model with no real-time reporting.

All invoices must be archived for seven years, either within the EU or in jurisdictions with which Ireland has mutual tax agreements, ensuring they remain authentic, accessible, and legible throughout the retention period.

FAQs

Is e-invoicing mandatory in Ireland?

E-invoicing is not mandatory for all businesses in Ireland. The requirement only applies to the public sector on the receiving side. Since April 2019, all central government authorities, and since April 2020 all sub-central authorities, have been obliged to receive and process structured e-invoices. For suppliers, including both domestic and foreign businesses, e-invoicing remains voluntary. They may still issue invoices in PDF or paper form if that is accepted by the contracting authority.

Who is responsible for e-invoicing in Ireland?

The Office of Government Procurement (OGP) is the central body responsible for implementing e-invoicing in the public sector. It ensures compliance with EU Directive 2014/55/EU and manages the national roll-out of e-invoicing for contracting authorities. The Revenue Commissioners (Irish Revenue) are Ireland’s tax authority and oversee VAT rules, but they are not currently responsible for B2G e-invoicing obligations. Revenue would, however, play a central role in any future expansion towards digital reporting or continuous transaction controls.

Is there a national e-invoicing platform in Ireland?

No, Ireland has not developed a dedicated national e-invoicing platform. Instead, it relies on the Peppol network as the infrastructure for e-invoice exchange. This means suppliers and contracting authorities must connect to the network via accredited access points. Using Peppol ensures interoperability across the EU and guarantees that all invoices conform to the European Norm (EN 16931).

Is e-invoicing mandatory for B2B or B2C transactions in Ireland?

No. E-invoicing is not mandated for B2B or B2C transactions in Ireland. These sectors may continue to exchange invoices in traditional formats such as paper or PDF, unless they choose to adopt electronic invoicing voluntarily. Some businesses are already adopting Peppol standards in anticipation of future developments, particularly in light of the EU’s VAT in the Digital Age (ViDA) initiative, which is likely to bring mandatory digital reporting in the future.

How does cross-border e-invoicing work in Ireland?

Cross-border e-invoicing is fully supported via the Peppol network. Foreign suppliers to Irish public authorities can issue e-invoices using Peppol, and these must comply with EN 16931 standards. However, submission of e-invoices by foreign suppliers is not compulsory. They may still submit invoices in paper or PDF format if accepted by the public body. Irish contracting authorities are, nonetheless, legally obliged to be capable of receiving structured e-invoices from both domestic and foreign suppliers.

Are electronic signatures required on e-invoices in Ireland?

No. Electronic signatures are not required for e-invoices in Ireland. Compliance is achieved by ensuring the invoice format follows the EN 16931 standard and is transmitted through secure channels such as the Peppol network. This simplifies adoption for businesses, as there is no additional requirement to manage digital certificates for signing invoices.

What are the archiving requirements for invoices in Ireland?

Invoices must be retained for a period of seven years, in accordance with Irish and EU VAT rules. Businesses are allowed to archive invoices abroad, but only within the European Union or in countries that have signed mutual administrative assistance agreements with Ireland in tax matters.

What are the penalties for non-compliance?

There are no specific penalties laid out for suppliers who do not issue e-invoices in Ireland, since submission is voluntary. However, public authorities must comply with the mandate to receive e-invoices, and failure to do so could result in non-compliance with EU law. In terms of VAT reporting, penalties exist for late or incorrect filings under Revenue rules, but these are not directly connected to e-invoicing.

How does e-invoicing in Ireland align with EU Directive 2014/55/EU?

Ireland has fully transposed EU Directive 2014/55/EU into national law through Statutory Instrument 258 of 2019. This requires all public authorities to be able to receive and process electronic invoices that comply with the European standard EN 16931. The adoption of the Peppol network ensures that Ireland’s system is interoperable with other EU Member States, supporting cross-border procurement.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	B2G: E-invoicing is driven by the Office of Government Procurement (OGP) B2B: The Revenue Commissioners (Irish Revenue) is the national tax authority. Revenue oversees VAT compliance, tax reporting, and any potential future CTC or real-time reporting obligations.
Formats	UBL 2.1, CII (Cross Industry Invoice)
Infrastructure / Platform	Peppol
E-signature Required	No
Key Deadlines	18 April 2019: Central government authorities required to receive and process e-invoices 18 April 2020: Sub-central contracting authorities required to receive and process e-invoices
AR Mandatory	B2G: Yes B2B: No
AP Mandatory	B2G: Yes. Mandatory for contracting authorities. B2B: No
Peppol Available	Yes
Domestic Transactions	B2B: No B2G: Yes
Cross-border Transactions	B2B: No B2G: No
Archiving Period	7 years
Archiving Abroad	Yes. This is allowed under certain conditions.

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