31 October 2025
Ireland has confirmed plans to implement a mandatory electronic invoicing regime for business-to-business (B2B) transactions, starting 1 November 2028. This makes Ireland the latest EU member state to adopt e-invoicing as part of broader efforts to modernize VAT compliance.
Initially, the requirement will apply to resident businesses selling to other VAT-registered businesses within Ireland, and under the new system affected businesses will report their sales to the Irish Tax and Customs authorities via the Peppol e-invoicing platform, rather than sending invoices directly to customers.
The primary aim of this regime is to combat VAT fraud by giving tax authorities real-time visibility into when VAT is charged and collected.