diff --git a/cpu/esp_common/esp-xtensa/irq_arch.c b/cpu/esp_common/esp-xtensa/irq_arch.c
new file mode 100644
index 0000000000..e98e0afbd9
--- /dev/null
+++ b/cpu/esp_common/esp-xtensa/irq_arch.c
@@ -0,0 +1,99 @@
+/*
+ * Copyright (C) 2019 Gunar Schorcht
+ *
+ * This file is subject to the terms and conditions of the GNU Lesser
+ * General Public License v2.1. See the file LICENSE in the top level
+ * directory for more details.
+ */
+
+/**
+ * @ingroup     cpu_esp_common
+ * @{
+ *
+ * @file
+ * @brief       Implementation of the kernels irq interface
+ *
+ * @author      Gunar Schorcht <gunar@schorcht.net>
+ *
+ * @}
+ */
+
+#include <stdint.h>
+#include <stdio.h>
+
+#include "irq.h"
+#include "cpu.h"
+
+#include "esp_common.h"
+#include "esp/common_macros.h"
+
+#include "esp/xtensa_ops.h"
+#include "xtensa/xtensa_context.h"
+
+#define ENABLE_DEBUG 0
+#include "debug.h"
+
+/**
+ * @brief Disable all maskable interrupts
+ */
+unsigned int IRAM irq_disable(void)
+{
+    uint32_t state;
+
+    /* read and set interrupt level (RSIL) */
+    __asm__ volatile ("rsil %0, " XTSTR(XCHAL_EXCM_LEVEL) : "=a" (state) :: "memory");
+    /* mask out everything else of the PS register that do not belong to
+       interrupt level (bits 3..0) */
+    state &= 0xf;
+
+    DEBUG("%s %02x(%02x)\n", __func__, XCHAL_EXCM_LEVEL, state);
+    return state;
+}
+
+/**
+ * @brief Enable all maskable interrupts
+ */
+unsigned int IRAM irq_enable(void)
+{
+    uint32_t state;
+
+    /* read and set interrupt level (RSIL) */
+    __asm__ volatile ("rsil %0, 0" : "=a" (state) :: "memory");
+    /* mask out everything else of the PS register that do not belong to
+       interrupt level (bits 3..0) */
+    state &= 0xf;
+
+    DEBUG("%s %02x(%02x)\n", __func__, 0, state);
+    return state;
+}
+
+/**
+ * @brief Restore the state of the IRQ flags
+ */
+void IRAM irq_restore(unsigned int state)
+{
+    uint32_t old = 0;
+
+    /* write interrupt level and sync */
+    __asm__ volatile ("extui  %1, %1, 0, 4  \n" /* mask intlevel bits in param */
+                      "rsr.ps %0            \n" /* read current PS value */
+                      "movi.n a4, -16       \n"
+                      "and    a4, a4, %0    \n" /* mask out intlevel bits in PS */
+                      "or     a4, a4, %1    \n" /* or intlevel with PS */
+                      "wsr.ps a4            \n" /* write back PS */
+                      "rsync                \n"
+                     : "+a" (old) : "a" (state) : "memory");
+
+    DEBUG("%s %02x(%02x)\n", __func__, state, old & 0xf);
+}
+
+/**
+ * @brief Test if IRQs are currently enabled
+ */
+bool IRAM irq_is_enabled(void)
+{
+    uint32_t reg;
+
+    RSR(reg, 230);
+    return (reg & 0xf) == 0;
+}
diff --git a/cpu/esp_common/irq_arch.c b/cpu/esp_common/irq_arch.c
index 0786baced8..2d8da46c45 100644
--- a/cpu/esp_common/irq_arch.c
+++ b/cpu/esp_common/irq_arch.c
@@ -21,13 +21,7 @@
 #include <stdint.h>
 #include <stdio.h>
 
-#include "irq.h"
-#include "cpu.h"
-
-#include "esp_common.h"
 #include "esp/common_macros.h"
-#include "esp/xtensa_ops.h"
-#include "xtensa/xtensa_context.h"
 
 #define ENABLE_DEBUG 0
 #include "debug.h"
@@ -37,76 +31,11 @@
  */
 volatile uint32_t irq_interrupt_nesting = 0;
 
-/**
- * @brief Disable all maskable interrupts
- */
-unsigned int IRAM irq_disable(void)
-{
-    uint32_t state;
-
-    /* read and set interrupt level (RSIL) */
-    __asm__ volatile ("rsil %0, " XTSTR(XCHAL_EXCM_LEVEL) : "=a" (state) :: "memory");
-    /* mask out everything else of the PS register that do not belong to
-       interrupt level (bits 3..0) */
-    state &= 0xf;
-
-    DEBUG("%s %02x(%02x)\n", __func__, XCHAL_EXCM_LEVEL, state);
-    return state;
-}
-
-/**
- * @brief Enable all maskable interrupts
- */
-unsigned int IRAM irq_enable(void)
-{
-    uint32_t state;
-
-    /* read and set interrupt level (RSIL) */
-    __asm__ volatile ("rsil %0, 0" : "=a" (state) :: "memory");
-    /* mask out everything else of the PS register that do not belong to
-       interrupt level (bits 3..0) */
-    state &= 0xf;
-
-    DEBUG("%s %02x(%02x)\n", __func__, 0, state);
-    return state;
-}
-
-/**
- * @brief Restore the state of the IRQ flags
- */
-void IRAM irq_restore(unsigned int state)
-{
-    uint32_t old = 0;
-
-    /* write interrupt level and sync */
-    __asm__ volatile ("extui  %1, %1, 0, 4  \n" /* mask intlevel bits in param */
-                      "rsr.ps %0            \n" /* read current PS value */
-                      "movi.n a4, -16       \n"
-                      "and    a4, a4, %0    \n" /* mask out intlevel bits in PS */
-                      "or     a4, a4, %1    \n" /* or intlevel with PS */
-                      "wsr.ps a4            \n" /* write back PS */
-                      "rsync                \n"
-                     : "+a" (old) : "a" (state) : "memory");
-
-    DEBUG("%s %02x(%02x)\n", __func__, state, old & 0xf);
-}
-
 /**
  * @brief See if the current context is inside an ISR
  */
 bool IRAM irq_is_in(void)
 {
-    DEBUG("irq_interrupt_nesting = %d\n", irq_interrupt_nesting);
+    DEBUG("irq_interrupt_nesting = %" PRIu32 "\n", irq_interrupt_nesting);
     return irq_interrupt_nesting;
 }
-
-/**
- * @brief Test if IRQs are currently enabled
- */
-bool IRAM irq_is_enabled(void)
-{
-    uint32_t reg;
-
-    RSR(reg, 230);
-    return (reg & 0xf) == 0;
-}