Peppol
Peppol is an international network for exchanging business documents electronically, such as eInvoices. Documents are transmitted between businesses in a secure, structured and machine-readable format. This interoperability framework is maintained by OpenPeppol, an international non-profit association.
In the EU, Peppol was adopted for business to government (B2G) eInvoicing, and is increasingly being used for business to business (B2B) domestic eInvoicing. The network has expanded and is now used in countries outside the EU.
A business can connect to their customers and send eInvoices, and other documents via a Peppol Service Provider. Businesses must have a Peppol ID to facilitate the identification and routing of eInvoices to the correct customer.
More information on Peppol is available on OpenPeppol’s website.
Peppol for eInvoicing and Digital Reporting
In Phase One of the implementation of eInvoicing in Ireland, all VAT registered large corporates are required to:
- issue eInvoices from 1 November 2028 for their domestic business to business transactions
- send a subset of the data contained in these eInvoices to Revenue in real time.
From 1 November 2028, the Peppol network will be the default method for businesses to transmit eInvoices to their customers. For businesses required to digitally report, Peppol will be mandated for reporting to Revenue.
Peppol ViDA Pilot
Revenue is engaged in a Peppol ‘VAT in the Digital Age’ (ViDA) pilot project in collaboration with OpenPeppol and other Tax Authorities.
The aim of the pilot is to design and test the processes and technical architecture required for ViDA-compliant eInvoicing and digital reporting through Peppol. It will inform the design of processes and systems for eInvoicing and digital reporting.
Peppol Authority
A Peppol Authority is a designated national organisation that has the responsibility to oversee and govern the Peppol network in a specific country. The authority is responsible for governing, supervising, and promoting the Peppol framework within its jurisdiction, in alignment with OpenPeppol governance, policies, and technical standards.
The Office of Government Procurement (OGP) was designated Ireland’s Peppol Authority on 18 January 2018.
An agreement has been reached for Revenue to replace the OGP as Ireland’s Peppol Authority. Revenue intends to commence this role from 1 January 2027.