E-invoicing compliance and regulatory updates - Ireland

Electronic Invoicing Ireland

Ireland follows a post audit model.

Regarding Business-to-Government (B2G) e-invoicing, all local authorities and public administration bodies in Ireland must be able to send and receive electronic invoices. Suppliers are not required under the European Directive 2014/55 to send electronic invoices in Ireland. The Directive does not prescribe the way in which electronic invoices should be exchanged. You can issue an invoice or other documents on paper or, subject to certain conditions, in electronic format.

The National Standards of Ireland (NSAI) has published new guidelines to assist suppliers who trade electronically with public sector bodies (B2G).

E-invoicing in Business-to-Business (B2B) is not mandatory, but the issue of invoices or other documents in electronic format is subject to agreement between both parties. The system must be able to:

  • Produce, retain and store electronic records and messages in the correct format, and containing such particulars, as are required for Value-Added Tax (VAT) purposes, and make them available on request.
  • Reproduce in paper or electronic format any electronic record or message required to be produced, retained, or stored.
  • Maintain electronic records in a manner that allows their retrieval by reference to the name of the person who issues or receives the message, the date of the message, or the unique identification number of the message.
  • Ensure the integrity of the contents, validate the source of the document, and provide a reliable audit trail for the transaction and its supporting documents.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now

Electronic Invoicing Ireland

Ireland follows a post audit model.

Regarding Business-to-Government (B2G) e-invoicing, all local authorities and public administration bodies in Ireland must be able to send and receive electronic invoices. Suppliers are not required under the European Directive 2014/55 to send electronic invoices in Ireland. The Directive does not prescribe the way in which electronic invoices should be exchanged. You can issue an invoice or other documents on paper or, subject to certain conditions, in electronic format.

The National Standards of Ireland (NSAI) has published new guidelines to assist suppliers who trade electronically with public sector bodies (B2G).

E-invoicing in Business-to-Business (B2B) is not mandatory, but the issue of invoices or other documents in electronic format is subject to agreement between both parties. The system must be able to:

  • Produce, retain and store electronic records and messages in the correct format, and containing such particulars, as are required for Value-Added Tax (VAT) purposes, and make them available on request.
  • Reproduce in paper or electronic format any electronic record or message required to be produced, retained, or stored.
  • Maintain electronic records in a manner that allows their retrieval by reference to the name of the person who issues or receives the message, the date of the message, or the unique identification number of the message.
  • Ensure the integrity of the contents, validate the source of the document, and provide a reliable audit trail for the transaction and its supporting documents.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now

Archiving

All books, records, and documents relevant to your business must be retained for a period of 6 years, after the end of the financial year.

Basware provides compliant legal invoice archiving in Ireland through the Basware Vault service for both invoice senders as well as invoice receivers.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Download now

Basware Services

Basware supports all methods to receive invoices: paper, portal, PDF, and true e-invoicing.

To support electronic invoicing from suppliers that are not suitable for e-Invoicing connections, Basware established SmartPDF services powered by AI and machine learning. To remove the burden of paper invoices we operate local scan centres to scan and capture data from paper invoices through optical character recognition (OCR) technology.

Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

Contact us

Interoperability

At Basware, we are passionate about delivering the benefits of open interoperability to our customers. So, we have partnered with more than 220 e-invoicing networks around the world to ensure the Basware Network remains the largest open commerce network of buyers and suppliers. In addition to these operators, Basware is connected to the Peppol and Norwegian EHF networks.

Our advice

In Ireland, the majority of invoices are sent by email as PDF attachments. Basware’s unique offering to capture emailed PDF’s (SMARTPDF) ensures a faster time to value, particularly with long tail suppliers.

Basware provide enablement campaigns to achieve high levels of true electronic invoices. This will drive cost reduction, increase automation, and improve buyer-supplier collaboration.

Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Back to Compliance Map

Electronic Invoicing Ireland

Ireland follows a post audit model.

Regarding Business-to-Government (B2G) e-invoicing, all local authorities and public administration bodies in Ireland must be able to send and receive electronic invoices. Suppliers are not required under the European Directive 2014/55 to send electronic invoices in Ireland. The Directive does not prescribe the way in which electronic invoices should be exchanged. You can issue an invoice or other documents on paper or, subject to certain conditions, in electronic format.

The National Standards of Ireland (NSAI) has published new guidelines to assist suppliers who trade electronically with public sector bodies (B2G).

E-invoicing in Business-to-Business (B2B) is not mandatory, but the issue of invoices or other documents in electronic format is subject to agreement between both parties. The system must be able to:

  • Produce, retain and store electronic records and messages in the correct format, and containing such particulars, as are required for Value-Added Tax (VAT) purposes, and make them available on request.
  • Reproduce in paper or electronic format any electronic record or message required to be produced, retained, or stored.
  • Maintain electronic records in a manner that allows their retrieval by reference to the name of the person who issues or receives the message, the date of the message, or the unique identification number of the message.
  • Ensure the integrity of the contents, validate the source of the document, and provide a reliable audit trail for the transaction and its supporting documents.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now