Revenue eInvoicing
aka Irish eInvoicing, B2B eInvoicing
The mandatory structured electronic invoicing regime being rolled out by Revenue, aligning Ireland with the EU ViDA (VAT in the Digital Age) package. Invoices must be issued in a machine-readable format (UBL or CII) and transmitted via the Peppol network.
Last reviewed April 2026
Definition
Revenue eInvoicing is Ireland's transposition of the EU VAT in the Digital Age (ViDA) package, which makes structured electronic invoicing and near-real-time digital reporting the default for intra-EU B2B transactions. An eInvoice is not a PDF: it is a structured XML file in UBL 2.1 or UN/CEFACT CII format, transmitted peer-to-peer over the Peppol network using the four-corner model (sender access point, network, receiver access point, buyer). A PDF attached to an email does not qualify. Revenue's phased rollout begins with public sector (B2G) procurement, which has accepted Peppol eInvoices since 2019 under EU Directive 2014/55/EU, and extends to all B2B intra-EU supplies under ViDA. Domestic B2B eInvoicing remains at Member State discretion but Ireland has signalled alignment with the ViDA timeline. Invoice content rules are unchanged: all statutory VAT particulars must still be present, but in structured fields rather than free text.
Why it matters for software choice
Invoicing and accounting software without Peppol access-point connectivity will not be able to send or receive compliant eInvoices once B2B mandates begin. Irish businesses selling to public-sector buyers already need Peppol; those selling into other EU Member States with live mandates (Italy, Belgium, Poland, France from 2026) need it now. Choosing software with native Peppol support removes the need for a separate bolt-on service later.
Authority sources
- Revenue: eInvoicing (www.revenue.ie)
- European Commission: VAT in the Digital Age (ViDA) (taxation-customs.ec.europa.eu)
Software categories this affects
Vendors covered by this term
Xero
Cloud accounting with direct AIB, BOI, and PTSB bank feeds for Irish SMEs
Surf Accounts
100% Irish-built cloud accounting with Revenue compliance and Dublin-based support
Sage
Ireland's most established accounting platform with built-in RCT and PAYE support
Related terms
VAT3 return
The periodic VAT return filed with Revenue via ROS. Most Irish businesses file bi-monthly; small traders can apply for four-monthly or annual filing. An annual Return of Trading Details (RTD) accompanies the final period.
ROS (Revenue Online Service)
Revenue's secure portal for businesses, agents and large filers. Used to file VAT3, Form 11, CT1, RCT notifications, PAYE submissions and to access Revenue Payroll Notifications (RPNs).