🇮🇪 E-invoicing in Ireland

E-invoicing in Ireland: Peppol

What businesses in Ireland need to know about structured invoicing under Peppol: who is affected, from when, in which format, and where Kontevia stands.

Key facts

Status: B2B mandate from 2028
System: Peppol
Format: EN 16931 (B2B syntax and channel not yet specified by Revenue)
Go-live: large businesses 1 Nov 2028; intra-EU B2B Nov 2029; full ViDA 1 Jul 2030
B2B scope: 2028-29
SAF-T reporting: Not required

Data reviewed against official sources; some details may still change before go-live.

Who has to comply in Ireland

The mandate in Ireland is phased. Larger businesses come first, followed by all other VAT-registered businesses, with the smallest issuers sometimes given extra time. Until your phase starts you may still issue paper or PDF invoices, but you should already be able to receive structured invoices, because your suppliers may switch earlier than you.

How it works

A structured e-invoice is not a PDF. It is a machine-readable file, usually XML, that follows the European standard EN 16931 or a national schema mapped to it. In Ireland the expected format is EN 16931 (B2B syntax and channel not yet specified by Revenue). The invoice is created in accounting or invoicing software, validated, and delivered either through a central platform operated by the state or over a network such as Peppol, depending on the model the country chose.

The system in Ireland is described as: Revenue VAT Modernisation (EN 16931 e-invoicing and real-time reporting, decentralised, aligned with ViDA; B2B delivery channel not yet specified by Revenue); B2G e-invoicing receive-only for now. In clearance models the platform assigns an official identifier and the invoice counts as delivered only after acceptance; in decentralised models the invoice travels directly between the parties and the tax authority receives a report of the key data.

Received e-invoices are processed the same way in reverse: the XML is read by software, matched to the order or contract and booked without retyping. Archiving rules stay the same, but the structured file, not a printout, is the original.

Kontevia in Ireland: today and planned

Today: PDF invoices with all mandatory fields and a payment QR code.
Today: received PDF invoices are read and booked without retyping, whether they arrive by chat, e-mail or upload.
Today: duplicate checks and an archive of every document.
Planned: issuing and reading structured invoices in EN 16931 (B2B syntax and channel not yet specified by Revenue) for Peppol, including storing the identifiers Peppol returns.
Planned: validation against EN 16931 and the national rules of Ireland.

Kontevia is in early access and does not connect to national platforms yet. Until it does, submit through the official portal or a certified provider.

Timeline for Ireland

B2B status	2028-29
Go-live	large businesses 1 Nov 2028; intra-EU B2B Nov 2029; full ViDA 1 Jul 2030
System and format	EN 16931 and real-time reporting / aligned with ViDA

Frequently asked questions

Is e-invoicing mandatory in Ireland?

Not yet for all businesses. Ireland has legislated a business-to-business mandate that starts in 2028, with the phasing shown in the timeline below.

Which format is used in Ireland?

The expected format is EN 16931 (B2B syntax and channel not yet specified by Revenue). It is based on, or mapped to, the European standard EN 16931, so software that understands the standard can produce and read it. Support for this format in Kontevia is planned; today Kontevia issues PDF invoices.

Does a PDF invoice sent by e-mail count as an e-invoice?

No. Under EU rules an e-invoice must be issued, transmitted and received in a structured electronic format that allows automatic processing. A PDF or a scanned image is not structured. Hybrid formats that embed XML inside a PDF, such as Factur-X, do qualify.

What does ViDA change for Ireland?

The EU VAT in the Digital Age package makes structured e-invoices under EN 16931 mandatory for intra-EU business-to-business supplies from 2030, together with near real-time digital reporting. National systems, including Peppol, have to converge with the EU model by 2035. Domestic rules in Ireland continue to apply in the meantime.

How does Kontevia help with Peppol?

Today Kontevia keeps your issued and received invoices in order, with PDF invoices, a payment QR code and an archive. Producing the EN 16931 (B2B syntax and channel not yet specified by Revenue) file, validating the mandatory fields of Ireland and connecting to Peppol are planned. Kontevia does not replace the official platform.