Electronic Invoicing in Ireland
Is e-invoicing mandatory in Ireland ?
E-invoicing is not mandatory in Ireland. In B2G, public sector bodies must be able to receive and send e-invoices, but suppliers are not required to issue them. In B2B, e-invoicing is also voluntary and based on agreement between parties.
Who is affected?
All local authorities and public administration bodies in Ireland must be able to send and receive electronic invoices. Businesses transacting with the public sector can choose to transact via e-invoicing, provided the invoices follow the requirements. In the private sector, businesses may issue e-invoices if both parties agree.
Compliance requirements
In B2G, all public sector bodies must have the capability to send and receive e-invoices. The e-invoices must follow the EN 16931 norm and be transacted via the Peppol network.
In B2B, electronic invoicing is allowed in Ireland, subject to agreement between both parties.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
Ireland does not have a mandatory national platform through which invoices must be transacted. In B2G scenarios, Ireland has adopted the Peppol network as the mandatory means of transacting e-invoices.
What formats are required in Ireland?
In B2G, invoices must be transacted through the Peppol Network and must follow the applicable EN-compliant formats, such as Peppol BIS 3.0 or CIUS-CEFACT.
In B2B, e-invoicing is voluntary and there are no obligatory format requirements.
Want to find out how we can help in your specific case?
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Archiving in Ireland
What are the archiving requirements in Ireland?
All business-related books, records, and documents must be stored for six years (capital goods: 20 + 6 years) after the end of the financial year. Records must be reproducible and retrievable based on key details.
Legal invoice:
- For suppliers: The legal invoice is the invoice sent to the recipient in the format the recipient receives.
- For buyers: The legal invoice is the invoice received from the supplier in the format the supplier originally sent it.
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.
Key Actions
Enable e-invoicing: Agree on e-invoicing with your business partners.
Archive properly: Retain all documents for six years, ensuring secure storage and a clear audit trail.
Irish e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Voluntary | - |
Supplier requirement: Irish suppliers may agree with the buyers on issuing e-invoices.
Buyer requirement: Irish public buyers must be able to receive and process e-invoices. In the private sector, buyers may agree with the suppliers on the use of e-invoicing.
Archiving requirement: All business documents must be stored for six years after the end of the financial year.
