Ireland updates tax compliance interventions and B2G e-invoicing guidance

There have been some recent VAT and e-invoicing updates in Ireland.

The Irish Revenue has issued Revenue eBrief No. 031/22 providing guidance on the implementation of a new Code of Practice for compliance interventions which came into effect on May 1, 2022. The intervention levels (Level 1, Level 2, Level 3) in the Compliance Intervention Framework reflect the Irish Revenue’s graduated response to risk and taxpayer behaviour and provide taxpayers with a mechanism and incentive to address any tax non-compliance issues voluntarily.

The The NSAI Technical Committee 002/SC 12 on eProcurement has issued guidance to help suppliers that are starting to issue e-invoices with public bodies (i.e B2G). By way of background, while B2G e-invoicing in Ireland is not mandatory for businesses, in line with the European Directive 2014/55/EU, public bodies in Ireland must now be able to receive and process electronic invoices.

• Read E-invoicing in Ireland- what you need to know

The guidance summarises the common requirements across different public sector bodies, aiming to show what is common to both Central and Local Government and where additional specific elements are required. The document contains a list of elements required to send EN16931 compliant eInvoices to Irish public sector bodies serviced by shared services operations namely:

• Central Government Departments (NSSO)
  
• Local Government (LGMA)
  
• HSE (National Finance Division)
  
• Department of Education ETBs (ESBS)
  

Ireland has chosen PEPPOL (Pan European Public Procurement Online) as the method of delivery for e-invoices to the public sector. 

Get in touch now and speak to one of our VAT experts to see how Avalara can assist with VAT compliance in Ireland including e-invoicing using the PEPPOL network.