Ireland to Mandate E-Invoicing for Domestic B2B Deals Starting November 2028

Beginning on November 1, 2028, Ireland intends to impose a mandatory electronic invoicing system for business-to-business (B2B) transactions. As part of larger initiatives to modernize VAT compliance, Ireland is now the most recent EU member state to implement e-invoicing.

Under the new system, affected businesses will report their sales to the Irish Tax and Customs authorities via the Peppol e-invoicing platform instead of sending invoices directly to customers. The requirement will initially only apply to resident businesses that sell to other VAT-registered businesses within Ireland.

By providing tax authorities with real-time visibility into when VAT is charged and collected, this regime's main goal is to combat VAT fraud.