Ireland Einvoicing Mandate 2028: Phased rollout via Peppol

DUBLIN, October 8, 2025 – The Irish Revenue Commissioners has published an official implementation plan for mandatory electronic invoicing and real-time VAT reporting. The measure begins in November 2028 for large businesses and will be phased in until July 2030, as part of the EU-wide VAT in the Digital Age (ViDA) legislation.

Three-phase implementation via Peppol network

The Irish authorities are adopting a phased approach:

  • Phase 1 (November 2028): Large VAT-registered businesses must implement einvoicing and real-time reporting for domestic B2B transactions
  • Phase 2 (November 2029): Extension to all VAT-registered businesses, including intra-EU cross-border transactions
  • Phase 3 (July 2030): Full ViDA compliance for all cross-border EU B2B transactions

Ireland has chosen the international Peppol network, which the country has been using for Business-to-Government invoicing since 2019. Invoices must comply with the European standard EN 16931 in UBL or UN/CEFACT CII format.

Critical receiving obligation

An important detail: all Irish businesses must be able to receive electronic invoices from November 2028, regardless of when they themselves are required to send electronically. This creates a dual administration problem for Irish companies with international suppliers who only fall under the obligation in 2030.

Impact on Dutch businesses

The measure has direct consequences for Dutch enterprises:

With Irish establishment: Companies with a fixed establishment in Ireland fall fully under the mandate and must be compliant by November 2028 or 2029 (depending on company size).

Without Irish establishment: Dutch suppliers without an establishment fall under the cross-border ViDA regulation from July 2030. However, voluntary early adoption can provide competitive advantage.

With a Dutch-Irish trade flow of over €28 billion and an estimated 800+ Dutch companies with Irish establishments, the impact is substantial. Particularly in the tech, pharma, and financial services sectors, where Dublin serves as European headquarters for multinationals.

Advantage for Existing Peppol Users

Dutch companies that already have Peppol connectivity for Belgian clients (mandate January 2026) or French clients (mandate September 2026) can use the same infrastructure for Irish transactions. This makes the extension relatively straightforward.

From laggard to leader

Until this announcement, Ireland had no concrete plans for B2B e-invoicing and was considered one of the few EU countries without a mandate. With the new roadmap, Ireland positions itself as an early adopter, ahead of the EU-wide ViDA obligation of July 2030.

The main drivers behind the shift: the EU ViDA requirement, combating VAT fraud, and maintaining Ireland’s competitive position as an international business hub.

What now?

The Irish Revenue emphasizes that the phased approach provides businesses with sufficient preparation time. However, implementing e-invoicing in complex ERP systems typically takes 12-18 months. Experts advise starting preparation in 2026.

For more information about Peppol implementation and supplier comparisons, visit Peppol.nu and the overview of Peppol suppliers.

Sources

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