Ireland puts B2B eInvoicing into law, with Peppol as the default network

Ireland puts B2B eInvoicing into law, with Peppol as the default network

22 October 2026: Ireland's Finance Bill (No. 2) 2026, published on 19 October, carries the legal basis for structured eInvoicing and real-time reporting between businesses, and Revenue says the phased rollout it announced a year ago is unchanged. From 1 November 2028 about 2,400 large corporates will have to issue eInvoices for domestic sales to other businesses and report part of that data to Revenue as it happens, and every business in the country will have to be able to receive them.

Not yet independently verified. The dates and the figure of about 2,400 businesses are Revenue's own. The Finance Bill is still going through the Oireachtas and the regulations are drafts, so details may change; we have not yet read the 2026 Update paper or the draft regulations themselves. We will update this when it can be confirmed, and remove this note.

Revenue set this out on 22 October, the day after Robert Troy TD, Minister of State for Financial Services, Credit Unions and Insurance, moved the Bill to its Second Stage debate. The Bill amends the Value-Added Tax Consolidation Act 2010, and Revenue notes that its provisions remain subject to the legislative process.

Three phases, ending with ViDA in 2030

The timetable is the one Revenue published in October 2025:

• 1 November 2028: VAT-registered large corporates issue eInvoices and report a subset of the data in real time for domestic B2B transactions. All businesses must be able to receive eInvoices.
• 1 November 2029: the domestic obligations extend to VAT-registered businesses that trade across borders within the EU.
• 1 July 2030: the requirements of the EU's VAT in the Digital Age package (ViDA) become mandatory for cross-border EU transactions.

Ireland is therefore phasing in its own domestic mandate ahead of ViDA rather than waiting for the EU date, which is the route several member states have taken.

Peppol becomes the default network

Alongside the press release, Revenue launched an eInvoicing Hub on its website with guidance and an interactive guide that helps a business work out how it is affected. Under "Reference Materials" it published draft regulations covering the practical side: use of the Peppol network, how data is transmitted to Revenue, and what data is required.

Peppol, which some Irish public bodies and many European businesses already use, will be the default network for sending eInvoices and the mandated method for reporting data to Revenue. Revenue also intends to become Ireland's designated Peppol Authority from 1 January 2027, taking the role over from the Office of Government Procurement. That puts the tax authority in charge of the network rules that every Irish access point provider will have to follow.

When to build, and when to wait

Revenue's advice is more measured than most. Large corporates can start now by reviewing their invoicing processes, talking to their solution providers and planning how eInvoicing fits into their systems. But it says it would be prudent to wait for the technical specifications before locking down final system builds, because the regulations are still drafts and may be amended.

Businesses that will only have to receive eInvoices from November 2028 need take no action yet; Revenue will publish further guidance for them on the hub. For software vendors and accountants, the next fixed point is a programme of communication events for businesses, tax practitioners, representative bodies and software providers, which Revenue says will begin in mid-November, with details on the hub. Questions go to vatmodernisation@revenue.ie.

Our catalogue lists 4 products in billing and invoicing software and 9 in accounting software; buyers in Ireland should ask each vendor whether it is, or works with, a certified Peppol access point, and when it expects to support Revenue's reporting specification once that is final.

Related on TrustList:

• Slovakia tells businesses to get ready for mandatory e-invoicing on 1 January 2027
• Greece puts back e-invoicing for firms under €1m to 2 November
• Malaysia consults on how software paid to foreign vendors is taxed

Sources

• Revenue: VAT Modernisation press release, 22 October 2026