What is an ‘eInvoice’ (electronic invoice)?

The term electronic invoice or ‘eInvoice’ has long been used to describe various types of invoices sent electronically/ online. The term has been used to describe everything, as depicted in the graphic below, from invoices sent via email involving high levels of manual intervention, to PDF invoices from which some information can be extracted electronically but still involving levels of manual intervention, to national eInvoicing standards allowing invoices to be sent in a common structured electronic format  from any supplier’s system for the automatic processing in any buyer’s system within the same country.

The real advantages of eInvoicing are realized for both suppliers and buyers when the level of manual intervention required is reduced and there is interoperability between the range of different eInvoicing and ERP systems that exist in public procurement.  To that end the European Directive 2014/55/EU on eInvoicing prescribes the eInvoicing Standard EN-16931 (the Norm) which stipulates the content, structure and format for an eInvoice that Member States must support to be compliant with the Directive. As depicted in the graphic further below, the Directive stipulates the core elements of a European Standard eInvoice which must be rendered electronically in one of two listed XML formats and one of two listed XML formats.

For the purposes of the European Directive and the national approach to eInvoicing in Ireland, an ‘eInvoice’ is one which is compliant with the Directive as per the European Standard and is sent via the PEPPOL eDelivery network.




eInvoicing Ireland has developed a Frequently Asked Questions (FAQ) document for any queries you might have regarding eInvoicing in Ireland to access the FAQs please click here

To return to the eInvoicing homepage to access the other information pages including the Events page containing eInvoicing presentations click here

For specific queries please email einvoicing@ogp.gov.ie