Peppol Invoice for an ETB in Ireland: Complete Guide

Do ETBs require Peppol invoices?

Education and Training Boards (ETBs) — Ireland's statutory bodies running second-level schools, further education colleges, apprenticeships and adult education across their regions — are sub-central public bodies. They have had to be able to receive EN 16931 e-invoices since 18 April 2020, under S.I. 258/2019 transposing Directive 2014/55/EU. Suppliers are not legally required to send e-invoices to ETBs, but several bodies prefer or require structured or Peppol invoices, so check your contract and purchase order terms.

If you supply goods or services to a school, training centre, or further education college run by an ETB — building maintenance, catering, cleaning, IT equipment, training materials, minibus or transport services — ask the buyer which invoicing route they use and which Peppol ID to address the invoice to.

Finding the ETB's Peppol identifier

Each ETB has its own Peppol ID, so look up the specific ETB you are invoicing in the Peppol Directory (directory.peppol.eu), or ask your ETB contact or check the purchase order. For Irish bodies registered with their VAT number, the electronic address scheme is 9935 (Ireland's VAT-based Peppol scheme). PeppolInvoice.ie does not pre-load any ETB identifier: you enter the buyer's Peppol ID yourself.

What ETB invoices typically need

• The specific ETB and school/centre the invoice relates to — there are 16 ETBs, so the buyer reference must identify which one
• A purchase order (PO) number where one was issued, which is standard for ETB procurement above small-value thresholds
• Your VAT number and registered business address
• Line items that match the order — training materials, contracted hours, or equipment described specifically rather than as a single lump sum
• The correct VAT treatment for your goods or service (educational materials and some services carry reduced or zero rates — confirm against your specific category)

Because there are many separate ETBs and sites, an invoice that doesn't clearly identify the correct school or centre is likely to be queried — always quote the buyer/site reference you were given at the point of order.

How to generate an ETB-ready invoice

1. Create a free PeppolInvoice.ie account with your company details
2. Look up the Peppol ID of the ETB you are invoicing and enter it as the recipient
3. Enter the ETB/school reference, your PO number if issued, and line items
4. Download the PDF and the UBL XML (built to EN 16931 / Peppol BIS Billing 3.0) instantly
5. Upload the UBL file to your Peppol Access Point, or send the PDF if your ETB contact accepts it directly