Ireland has no business e-invoicing mandate in law. Public bodies must receive EN 16931 e-invoices over Peppol; Revenue has announced B2B e-invoicing and real-time reporting from 1 November 2028.
Complete guide to Irish tax identifiers — Personal Public Service Number (PPSN), Tax Registration Number (TRN), VAT number (IE prefix), and CHY charity number. Formats, registration, and compliance for residents and foreign businesses.
Learn about VAT rules in Ireland for businesses with our country guide — the 23% standard rate and the 13.5%, 9% and 4.8% rates, the 9% rate for restaurants and hairdressing since 1 July 2026, the €85,000 and €42,500 registration thresholds measured by calendar year, the nil threshold for non-established businesses, invoice rules under VAT Regulations 2010 reg. 20, and Revenue's announced e-invoicing programme from 1 November 2028, which is not yet law.