E-invoicing in Ireland: today’s rules and Revenue’s plan

Today: electronic invoices by agreement

Section 66 of the Value-Added Tax Consolidation Act 2010 lets you issue a VAT invoice electronically only by prior agreement with your customer. You must then guarantee the authenticity of its origin, the integrity of its content and its legibility, for example with business controls that create a reliable audit trail between the invoice and the supply.

In practice, a PDF sent by email is a valid VAT invoice in Ireland once your customer has agreed to receive invoices that way. There is no obligation, today, to send structured e-invoices to other businesses.

Record each customer’s agreement, for example in your terms of business or a short written confirmation.
Keep the invoices exactly as sent, with proof of sending.

Revenue’s plan: three phases, 2028 to 2030

Revenue published its VAT Modernisation timeline on 20 July 2026. It is a plan, not yet law: the dates and details may still change.

November 2028 (phase 1): VAT-registered large corporates must implement mandatory e-invoicing and real-time reporting for domestic B2B transactions.
November 2028: every business in Ireland must be able to receive structured e-invoices; Revenue says that for all phases, businesses must be able to receive and process e-invoices from any supplier mandated to issue them.
November 2029 (phase 2): the obligation extends to VAT-registered businesses that trade cross-border with businesses in other EU countries.
July 2030 (phase 3): full ViDA requirements for intra-EU B2B trade, under the EU’s “VAT in the Digital Age” rules.
“Large corporate” means a VAT-registered business established in Ireland whose tax affairs are managed by Revenue’s Large Corporates Division. There is no turnover threshold: Revenue will write to the businesses concerned.
The published timeline sets no date for businesses that are not large corporates and only trade within Ireland.

Format and network: EN 16931, exchange model to be decided

The e-invoices in Revenue’s plan are structured electronic files, for example XML, that comply with the European standard EN 16931. A PDF or a scanned invoice will not satisfy the ViDA requirements.

Revenue says it will use various existing technical infrastructures, including the Peppol framework, and will consult industry experts on the exchange mechanisms. The exchange model has not been decided, and the technical specifications had not been published on 19 October 2026: Revenue has said it will publish detailed guidance well in advance of each phase.

Invoicing the public sector

Since the European Union (Electronic Invoicing in Public Procurement) Regulations 2019 (S.I. No. 258 of 2019), public buyers in Ireland must receive and process e-invoices that comply with the European standard, for contracts above the EU thresholds. Suppliers are not obliged to send them.

Ireland joined OpenPeppol in 2018 as a Peppol Authority; the Office of Government Procurement is Ireland’s Peppol authority. Public-sector e-invoices use the Peppol BIS Billing 3.0 format.

What a VAT invoice must include

Whatever the format, paper, PDF or e-invoice, Regulation 20 of the Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010) lists the particulars of a VAT invoice:

the date of issue and a sequential number, based on one or more series, that identifies the invoice uniquely;
your full name, address and VAT registration number, and your customer’s full name and address;
under the reverse charge: your customer’s VAT number and a statement that the reverse charge applies; for an intra-EU supply of goods, your customer’s VAT number and a statement to that effect;
the quantity and nature of the goods, or the extent and nature of the services, and the date of supply if it differs from the date of issue;
the unit price excluding VAT, any discounts, the amount excluding VAT for each rate, the rate and the VAT amount;
the amount of VAT must be expressed in euro, even on an invoice in another currency (Regulation 20(8)).
Issue the invoice within 15 days of the end of the month in which you made the supply (Regulation 23).
A reduction calls for a credit note (s. 67 VATCA) that gives the reason and refers to the original invoice (Regulation 20(5)).

Company particulars: Companies Act 2014, section 151

Section 151 of the Companies Act 2014 requires a company to show on its business letters and order forms its name and legal form, its place of registration and the number under which it is registered, and the address of its registered office. The same information must appear on its website, in a prominent and easily accessible place.

The section does not mention invoices by name. The safe option, which Le Frac applies, is to print these details on every invoice of an Irish company: name, legal form, “Registered in Ireland No.” followed by the CRO number, and registered office.

VAT rates and registration thresholds

Revenue lists these rates, each shown separately on the invoice:

23%: the standard rate, for most services between businesses;
13.5%: the reduced rate;
9%: the second reduced rate, which since 1 July 2026 also covers hairdressing and restaurant and hot take-away food (excluding alcohol, water and other drinks);
4.8%: livestock.
VAT registration thresholds: €42,500 for services and €85,000 for goods. Below them, many sole traders are not VAT registered and issue invoices without VAT and without a VAT number.

Keeping records: six years

Keep your invoices and VAT records for six years from the date of the latest transaction they relate to (s. 84 VATCA). Revenue adds that paper records must stay in the State unless Revenue agrees otherwise.

And if the invoice isn’t paid?

E-invoicing changes how an invoice looks, not when it is paid. Between businesses, and with public authorities, the European Communities (Late Payment in Commercial Transactions) Regulations 2012 (S.I. No. 580 of 2012) apply to contracts made from 16 March 2013. They do not cover consumers.

With no agreed date, payment is due 30 days after your customer receives the invoice. A term beyond 60 days is allowed only if expressly agreed and not grossly unfair; public authorities are held to 30 days, or 60 if justified and agreed.
Statutory interest is the ECB rate of the last main refinancing operation before 1 January or 1 July, plus 8 points, for the half-year. From 1 July 2026 it is 10.40% a year, according to the Department of Enterprise, Tourism and Employment.
You are also entitled to fixed compensation per invoice, without any reminder: €40 for a debt under €1,000, €70 from €1,000 to under €10,000, and €100 from €10,000 (Regulation 9). Reasonable recovery costs above that amount can be claimed too.
Debt claims go to the District Court up to €15,000, the Circuit Court from €15,001 to €75,000 and the High Court above €75,000. The small claims procedure cannot be used for unpaid invoices.
A claim founded on a simple contract must be brought within six years (Statute of Limitations 1957, s. 11).
Keep reminders factual and reasonably spaced: demands so frequent that they cause alarm, distress or humiliation, false threats of criminal proceedings and documents that look official are offences (Non-Fatal Offences against the Person Act 1997, s. 11).

The checklist

Our customers have agreed to receive invoices electronically, and we have recorded their agreement.
Every invoice carries the Regulation 20 particulars, with our VAT number, the date of supply and the VAT in euro.
Reverse-charge invoices show our customer’s VAT number and the reverse-charge statement.
Our company name, legal form, CRO number and registered office appear on our letters, order forms, website and invoices.
We issue invoices within 15 days of the end of the month of supply, and credit notes refer to the original invoice.
We keep our invoices and VAT records for six years.
Each invoice has a clear due date, and we know what we can claim when it is paid late.
We follow Revenue’s VAT Modernisation updates, so we can receive structured e-invoices from November 2028.

Frequently asked questions

Is e-invoicing mandatory in Ireland?

Not yet. Today, you may invoice electronically by prior agreement with your customer, and a PDF by email is then a valid VAT invoice. Revenue’s plan makes e-invoicing mandatory for large corporates from November 2028, but it is not yet law.

When will a small business in Ireland be concerned?

Under Revenue’s plan, every business must be able to receive structured e-invoices from November 2028. Issuing becomes mandatory in November 2029 for VAT-registered businesses that trade cross-border with EU businesses. The plan sets no date for businesses that only trade within Ireland and are not large corporates.

Do I need Peppol today?

No. Between businesses, an email with the invoice attached is enough if your customer agrees. Public buyers must accept e-invoices that follow the European standard, but suppliers are not obliged to send them. Revenue mentions Peppol among the infrastructures for its plan; the exchange model has not been decided.

What is the late payment interest rate in Ireland?

Between businesses, the ECB reference rate plus 8 points, set for each half-year: 10.40% a year from 1 July 2026 (Department of Enterprise, Tourism and Employment). On top of interest, you are entitled to €40, €70 or €100 per invoice depending on the amount.

Can I use Le Frac for my Irish business?

Yes. Create an account and choose Ireland in your company details: limited company or sole trader, VAT registered or not. Le Frac issues your VAT invoices in euro, sends them by email as a PDF and sends reminders under Irish late payment rules.

Does Le Frac send e-invoices for Ireland?

Not yet: Le Frac sends PDF invoices by email, valid with your customer’s agreement. E-invoicing for Ireland will be added before Revenue’s mandates apply; Revenue has not yet published the technical specifications.

Sources

This guide summarises official texts to help you get organised (as at 19 October 2026). It is not legal or tax advice and doesn’t replace personalised advice from your accountant or solicitor.