Borderless ambitions but national obstacles
Europe’s e-invoicing operators want to see a connected digital ecosystem for trade, one where businesses and service...
The e-invoice in Europe
Ireland
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.
The facts
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.
B2G
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.
B2B/B2C
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.
FORMAT
Peppol BIS Billing looks set to become the universal format. It is clear that structured e-invoices in EN16931 format will replace PDF files or scanned invoices.
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