Frequently Asked Questions


Q1. Why does the public sector have to comply with the Directive 2014/55/EU?

It has been approved by the EU Parliament and the Council of Ministers and has become a Directive and is being transposed into law in all member states. See the following link for more information. e-Invoicing

Q2. Is there a date extension beyond April 2019?

The deadline of 18 April 2019 was set following the publication of the European Standard on electronic invoicing in the Official Journal of the European Union on 17 October 2016, allowing 18 months for compliance with the Directive and Standard. The Directive permits that Member States may postpone the application of this date for sub-central contracting authorities and contracting entities until 30 months after the publication of the Standard (April 2020). To avail of this, it is intended that the transposition of the Directive into Irish legislation will include the postponement option for sub-central contracting authorities and contracting entities. The Office of Government Procurement (OGP) intend to have this come into effect by April 2019. eInvoicing Ireland have prepared an Information Note on the compliance deadline which is available to access at www.ogp.gov.ie/eInvoicing.

Q3. My department is set to move to a Financial Shared Services Centre, so it’s worth our while going ahead with eInvoicing?

It depends on the timing of the move to shared services and its compliance with eInvoicing. At a minimum your organisation needs to arrange a facility to receive and process an e-invoice if requested by a supplier after April 2019 (or 2020 for non-central government with deferral).

Q4. How will RCT invoices be handled using eInvoicing?

The RCT (Relevant Contract Tax) is a withholding tax. Withholding tax does not have to be declared on an invoice. The RCT supplier should be designated in the public body’s FMS for RCT purposes similar to any other such supplier when set up for payment.

Q5. Why should a supplier adopt eInvoicing?

It can have significant financial benefits. Many countries have now mandated it for suppliers. Tenders in the future may include eInvoicing as a requirement.

Q6. What are the financial benefits of eInvoicing?

The top five eInvoicing financial benefits are: (1) Save time when you receive a traditional invoice. If you enter the data manually, it is a very time consuming process and errors can occur. eInvoicing eliminates the need for these processes saving you time and also reducing errors which can be costly to remedy. (2) eInvoicing can reduce the cost of receiving an invoice by up to 90 per cent or €17 per invoice. Furthermore, the cost of sending an invoice can be reduced by 44 per cent or €13 per invoice. These estimates include everything that is involved in the process of sending or receiving an invoice. (3) For suppliers in particular, eInvoicing helps to ensure they are receiving payments from their customers as quickly as possible, improving cash flow for business. (4) eInvoicing cuts down, and in some cases can eliminate, paper from the invoicing process because it’s transferred electronically. (5) Improve communication / customer service: chasing people to get an invoice paid on time can be stressful on business relationships. With e-Invoices the sender is notified when invoices are sent and the buyer receives notification when they receive the invoice in their system.

Q7. What are the most difficult aspects of setting up eInvoicing?

Selecting a suitable service provider that understands your ERP system and provides value for money. A list of certified Access Point Service Providers can be found at PEPPOL Certified APs However if your invoice volumes are low then a free portals are available are free of charge.

Q8. Will using PEPPOL invoice 3.01 satisfy EN directive requirements?

Yes, because it is a conformant subset of the European eInvoicing standard.

Q9. Will I, as a supplier, have to change my invoice template to the standard PEPPOL template?

To comply with PEPPOL all invoices must be in a standard format. There are a number of service providers that provide a full PEPPOL conversion service and will manage the conversion of existing electronic formats and transfer them to a compliant PEPPOL invoice.

Q10. What is the usual timeframe for a company to set up for eInvoicing and what are the requirements (infrastructure/it system)?

The timeframe varies from supplier to supplier. The requirements will depend on the system used to generate invoices.

Q11. How does eInvoicing work with foreign suppliers, with regards to submitting invoices and self- accounting VAT?

There is no difference as the EN is based on international standards and its use has been agreed by all national standard bodies throughout the EUs

Q12. Can suppliers outside the EU use PEPPOL to submit invoices? How are non-Euro amounts taken into account?

The eInvoice compliant with the European data model is based on international standards and is designed for cross border trade. It handles multi-currency.

Q13. PDF not strictly required by EU Directive, how can invoice content translate into FMS system?

A PDF is not an EN compliant invoice, therefore a Public Body is not mandated to receive PDFs.

Q14. Are C&AG happy that there may be no printed invoice to audit in the future?

We have not received a recommendation directly from the C&AG or the LG Audit Service, however, Revenue Commissioners have issued the following on electronic invoicing. See Other types of VAT invoices

Q15. Is invoicing compulsory for suppliers from 2019 or can suppliers still send normal invoices?

In Ireland it is not mandated for suppliers to send eInvoices currently but only for Public Bodies to receive and process eInvoices complaint with the EU standard.