Revenue plans, from 1 November 2028, EN 16931 e-invoices with near-real-time reporting for large corporates (about 2,400), and all businesses must be able to receive; PDF is excluded. Phase 2 (intra-EU B2B) follows in November 2029, phase 3 with ViDA in July 2030.
| Size band | Receive since | Issue from |
|---|---|---|
| Large corporate (Revenue's Large Corporates Division, about 2,400 businesses) | announced Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items | announced Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
| All other VAT-registered businesses | announced Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items | announced Source: rtcsuite · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: All businesses must be able to receive e-invoices
EN 16931 e-invoices with near-real-time reporting; PDF excluded
Phase 1.
Intra-EU B2B e-invoicing
Phase 2.
Small-business regime: Not captured in research
Must receive e-invoices: no · Must issue e-invoices: nounverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The roadmap is announced, not yet enacted. Phase 1 announces that all businesses must be able to receive from 1 Nov 2028.
Post-audit (decentralised, no clearance)
Platform: None for B2B today; Office of the Government Procurement (OGP) is the Irish Peppol Authority
Post-audit model today. Phase 1 adds near-real-time reporting to Revenue for large corporates from 1 Nov 2028.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| EN 16931 | UBL 2.1 or CII D16B | EN 16931-1 | yes | Format of the announced phase 1 mandate; PDF is excluded. Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official |
| Channel | Kind | Required | Notes |
|---|
No accreditation · Required: no
No accreditation regime is described in the research for the announced roadmap. Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official
Receiving duty: announced Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Phase 1 of the Revenue VAT modernisation roadmap; the research tags the legal basis as law or announced.
Formats to produce: EN 16931
Public-sector e-invoicing since no date yet law Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Not captured in research
Formats: EN 16931
Public bodies accept EN 16931 invoices (Office of Government Procurement). The start date was not captured.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
announced Source: Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Near-real-time reporting to Revenue by large corporates (phase 1).
Retention period: 6 years Source: Revenue (Ireland) · 27 Apr 2026 · verified 16 Oct 2026 · official
The period starts: VAT: from the date of the latest transaction; Companies Act: end of the financial year the record relates to
Xero · Sage · QuickBooks · Big Red Cloud · Surf Accounts
Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.
Run the four-question check and leave your email at the end. We use it only to contact you about the beta, with double opt-in.
Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.