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E-Invoicing & ViDA Mandate Tracker
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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
Se aplica a
B2B, B2G
November 1, 2028
Próximo plazo de fase
Phase 1: 1 Nov 2028 – all must receive
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
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.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
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
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B, B2G
Modelo
Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns)
Formatos
EN 16931 structured e-invoice via Peppol (no PDF/scans)
Región
EU
ESTADO
Future
Ámbito
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.
Sanciones y periodo de gracia
Not yet legislated – Revenue has published no penalty provisions; primary legislation is still to come.
Fuentes
Official sources checked on 21 September 2026:
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
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.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Future. Next key date: Phase 1: 1 Nov 2028 – all must receive (November 1, 2028).
¿Quién debe cumplir con la facturación electrónica en este país?
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.
¿Qué formato de factura electrónica se exige en este país?
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).
¿Cuáles son las sanciones por incumplimiento en este país?
Not yet legislated – Revenue has published no penalty provisions; primary legislation is still to come.
Latest e-invoicing coverage – Ireland
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Ireland guide
El análisis completo de VATabout: legislación, elección de plataforma y detalles de declaración.
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