HomeE-invoicingGuide
E-invoicing in Ireland: what Revenue has confirmed
Revenue has set the dates: from 1 November 2028, large companies must send structured e-invoices and every business in Ireland must be able to receive them. Here are the phases, the rules and what to do.
Updated 12 November 2026, from Revenue's official pages.
The phases
| Date | What changes |
|---|---|
| 1 November 2028 | Phase one: about 2,400 VAT-registered large corporates issue e-invoices for domestic business-to-business sales and report part of the data to Revenue in real time. Every business in Ireland must be able to receive e-invoices. |
| 1 November 2029 | Phase two: the rules extend to VAT-registered businesses trading across the EU. Large corporates added to Revenue's Large Corporates Division after 1 January 2027 also start then. |
| 1 July 2030 | The EU's VAT in the Digital Age (ViDA) rules apply to cross-border EU transactions. |
Who phase one covers
A VAT-registered business making taxable supplies, managed by Revenue's Large Corporates Division on 1 January 2027, and established in Ireland or with a fixed establishment there. Revenue has written to the businesses in scope.
Every business must be able to receive
From 1 November 2028, every business in Ireland must be able to receive e-invoices. Revenue says businesses that only need to receive them from that date do not need to take any action at this time.
The format
E-invoices must be structured and follow the European standard EN 16931-1. PDFs and scanned paper invoices do not count. Peppol will be the default network for sending e-invoices and the way data is reported to Revenue, and Revenue plans to become Ireland's Peppol Authority from 1 January 2027.
The law is not final yet
The legal basis is in the Finance Bill (No. 2) 2026, published on 19 October 2026 and still going through the Oireachtas. The draft regulations may change before they are final. Penalties have not been announced.
What to do now
- Large corporates in scope: review your invoicing processes and systems, talk to your software providers and plan the integration; Revenue will publish the technical specifications.
- Other businesses: make sure you will be able to receive e-invoices from 1 November 2028.
- Questions to Revenue: vatmodernisation@revenue.ie.
How Pilim helps
Pilim already sends and receives e-invoices over Peppol: you register once from your settings. Your suppliers' e-invoices arrive filed and ready to approve, and every original is kept exactly as it was sent or received.
Customers who are not on Peppol receive your invoice by email.
Send your first Peppol e-invoice
Official sources
Questions about e-invoicing in Ireland
When does e-invoicing become mandatory in Ireland?
From 1 November 2028 for about 2,400 large corporates, which must issue e-invoices; from the same date every business must be able to receive them. Businesses trading across the EU follow from 1 November 2029.
Is a PDF invoice an e-invoice?
No. An e-invoice is structured data following EN 16931-1, sent over Peppol by default. PDFs and scanned paper do not qualify.
Are there penalties?
Revenue has not announced any yet. The legal basis is in the Finance Bill (No. 2) 2026, which was still going through the Oireachtas in November 2026.