Ireland details e-invoicing cohorts and Peppol reporting plans

Identify the correct group entities

Phase One would start on 1 November 2028 for VAT-registered businesses established, or having a fixed establishment, in Ireland and administered by Revenue’s Large Corporates Division on 1 January 2027. Moving division later would not remove that cohort. From November 2029, domestic issuing and reporting would extend to Irish-established intra-EU traders and the additional large-corporate cohort identified on 1 January 2028.^[1][3]

Section 51 of Finance (No. 2) Bill 2026 would insert sections 66A and 83A into the Value-Added Tax Consolidation Act 2010. In-scope domestic taxable supplies to Irish business customers and public bodies would require structured invoices and transaction-data reporting when issued or due. Specified self-billing customers would report within five days. Corrections would use the original structured format.^[3]

Exchange and reporting are different

Revenue explains that Peppol would be the default invoice-exchange route, while another structured format or network could be agreed by both parties. Reporting to Revenue would nevertheless use Peppol. The regulations are still draft, and detailed technical specifications are not final.^[1][2]

All Irish businesses would need to receive structured invoices from November 2028. Revenue recommends mapping invoice flows and identifiers, but advises businesses to avoid finalising system builds before regulations and technical specifications are settled.^[1][2]