While B2B e-invoicing is not mandatory in Ireland, businesses can issue tax invoices in electronic format subject to certain conditions. The issue of invoices or other documents in electronic format is subject to agreement between both parties. In addition, the e-invoicing system used by the Irish VAT registered business must be able to:
(a) Produce, retain and store electronic records and messages in such form, and containing such particulars, as are required for Irish VAT purposes, and make them available to the Irish Revenue on request
(b) Reproduce in paper or electronic format any electronic record or message required to be produced, retained or stored
(c) Maintain electronic records in a manner that allows their retrieval by reference to the name of the person who issues or receives the message or the date of the message or the unique identification number of the message
(d) Ensure the integrity of the contents, validate the source of the document and provide a reliable audit trail for the transaction and its supporting documents.
