In accordance with EU Directive 2014/55, B2G e-invoicing was introduced throughout the EU. This directive requires public procurement and all public bodies to be able to send and receive electronic invoices in accordance with the European Standard EN-16931.
The deadline for compliance with the Central Government of Ireland Central Directive was April 2019. The deadline for sub-central government was set at April 2020. Now all local authorities and public administration bodies in Ireland must be able to send & receive electronic invoices.
Suppliers are not required under this Directive to send electronic invoices in Ireland.
The Directive does not prescribe the way in which electronic invoices should be exchanged. The Irish government has opted for PEPPOL, which allows e-invoices to be exchanged in accordance with European standards.
The EU-wide project PEPPOL (= Pan-European Public Procurement OnLine) enables international companies to handle their procurement process standardized & electronically. Documents are exchanged by accessing the OpenPEPPOL network via access points.