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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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IE
Ireland e-invoicing
EU · Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns)
Last updated September 21, 2026
Revenue has confirmed a three-phase mandate: from 1 Nov 2028 large corporates must issue e-invoices and report to Revenue, and every business in Ireland must be able to receive them; intra-EU traders follow in Nov 2029 and ViDA in Jul 2030.
Future
Gilt für
B2B, B2G
November 1, 2028
Nächste Phasenfrist
Phase 1: 1 Nov 2028 – all must receive
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Ireland (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Ireland?
Ireland: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Ireland's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Ireland
With no establishment and no registration or trade in Ireland, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Ireland.
Ireland: domestic mandate phased from 1 Nov 2028
Ireland's domestic mandate starts 1 Nov 2028 (large corporates issue; everyone must receive), Nov 2029 for intra-EU traders, ViDA 1 Jul 2030 – build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in Ireland today
No obligation applies today, but from 1 Nov 2028 every business in Ireland must be able to receive structured e-invoices.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
Already in force
B2G
S.I. No. 258/2019 (12 Jun 2019): public bodies must receive and process EN 16931 e-invoices over Peppol; suppliers are not obliged to issue.
Done
1 November 2028
Phase 1 – large corporates issue; all must receive
VAT-registered businesses managed by Revenue's Large Corporates Division and established in Ireland must issue EN 16931 e-invoices to Irish business customers and report a data subset to Revenue; all businesses in Ireland must be able to receive structured e-invoices.
Next
November 2029
Phase 2 – intra-EU traders
VAT-registered businesses engaged in zero-rated intra-EU B2B trade come into domestic e-invoicing and real-time reporting.
Future
1 July 2030
ViDA — intra-EU B2B
Intra-EU B2B e-invoicing becomes mandatory under ViDA.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2G
Modell
Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns)
Formate
EN 16931 structured e-invoice via Peppol (no PDF/scans)
Region
EU
STATUS
Future
Anwendungsbereich
Phase 1 (1 Nov 2028): VAT-registered businesses managed by Revenue's Large Corporates Division and established in Ireland must issue EN 16931 e-invoices to Irish business customers within 10 days and report a data subset in real time (replacing VIES returns); all businesses in Ireland must be able to receive structured e-invoices. Phase 2 (Nov 2029): VAT-registered businesses engaged in zero-rated intra-EU B2B trade. Phase 3 (1 Jul 2030): ViDA intra-EU e-invoicing and digital reporting. Public bodies have had to accept EN 16931 e-invoices since 2019 (S.I. 258/2019); suppliers to them are not obliged to issue.
Sanktionen und Übergangsfrist
Not yet legislated – Revenue has published no penalty provisions; primary legislation is still to come.
Quellen
Official sources checked on 21 September 2026:
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
Revenue has confirmed a three-phase mandate: from 1 Nov 2028 large corporates must issue e-invoices and report to Revenue, and every business in Ireland must be able to receive them; intra-EU traders follow in Nov 2029 and ViDA in Jul 2030.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Future. Next key date: Phase 1: 1 Nov 2028 – all must receive (November 1, 2028).
Wer muss die E-Rechnung in diesem Land einhalten?
Phase 1 (1 Nov 2028): VAT-registered businesses managed by Revenue's Large Corporates Division and established in Ireland must issue EN 16931 e-invoices to Irish business customers within 10 days and report a data subset in real time (replacing VIES returns); all businesses in Ireland must be able to receive structured e-invoices. Phase 2 (Nov 2029): VAT-registered businesses engaged in zero-rated intra-EU B2B trade. Phase 3 (1 Jul 2030): ViDA intra-EU e-invoicing and digital reporting. Public bodies have had to accept EN 16931 e-invoices since 2019 (S.I. 258/2019); suppliers to them are not obliged to issue.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
EN 16931 structured e-invoice via Peppol (no PDF/scans). Model: Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns).
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
Not yet legislated – Revenue has published no penalty provisions; primary legislation is still to come.
Latest e-invoicing coverage – Ireland
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