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The e-invoice in Europe
The Irish Revenue Service has been conducting legislative and technical reviews to implement provisions in line with VAT in the Digital Age (ViDA) for some time. The process is so far advanced that a plan for the introduction of e-invoicing and e-reporting mandates has been agreed. Ireland is targeting a two-phase roll-out. From November 2028, all large businesses must use e-invoicing for domestic B2B transactions and from November 2029 all other businesses must comply with these rules.
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
All public contracting authorities are required to accept and process electronic invoices that comply with the European e-invoicing standard. This requirement has been in place since April 2019. For private companies, there is no obligation to send invoices electronically to the public sector - sending e-invoices is voluntary. So far, it should be added, a requirement of this kind is to be expected in the relatively near future.
All public contracting authorities are required to accept and process electronic invoices that comply with the European e-invoicing standard. This requirement has been in place since April 2019. For private companies, there is no obligation to send invoices electronically to the public sector - sending e-invoices is voluntary. So far, it should be added, a requirement of this kind is to be expected in the relatively near future.
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