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Resources

E-Invoicing In Ireland

Legislation

The EU Directive 2014/55

Tax Authority

Revenue services and tax and customs
Office of Government Procurement (OGP)

Mandatory Status
  • e-Invoice
  • G2B Procurement
    Mandatory
  • B2G Procurement
    Voluntary
  • B2B Procurement
    Voluntary
  • e-Filing
    Mandatory
Reporting Model

Peppol BIS Billing 3.0

Format

XML

e-Signature

Not mandatory

Archiving

6 years

The Irish government introduced B2G (business-to-government) transactions with EU Directive 2014/55. All local public authorities must issue and receive electronic invoices however for suppliers it is not mandatory. Peppol network supports exchanging electronic documents.

Electronically file and pay VAT returns via the Revenue Online Service (ROS).