Ireland Sets Timeline for Mandatory B2B e-Invoicing and Real-Time VAT Reporting

Ireland’s Revenue has announced a phased rollout of mandatory e-invoicing and real-time VAT reporting, aligning the country with the EU’s VAT in the Digital Age (ViDA) directive by July 1, 2030.

Mandatory e-Invoicing in Ireland – Deadlines and Details

The transition will take place in three stages:

• Phase 1 – November 2028: Large corporates must adopt e-invoicing for domestic B2B transactions.
• Phase 2 – November 2029: All VAT-registered businesses engaged in intra-EU trade must comply.
• Phase 3 – July 2030: Full ViDA compliance for cross-border EU B2B transactions.

To support the switch, Revenue is developing the necessary legislation, IT systems, and operational processes. Invoices will need to be issued in a structured EN16931-compliant format, replacing PDFs and scanned documents that will no longer meet VAT requirements.

Ireland will expand its use of the PEPPOL network, already established in the public sector, to facilitate secure and standardized e-invoice exchange across domestic and EU borders. Revenue is collaborating with the Office of Government Procurement, the national PEPPOL authority, to manage this transition.

Detailed technical specifications and compliance guidance will be issued ahead of each phase. By modernizing its VAT infrastructure, Ireland aims to reduce administrative burdens, improve data accuracy, and strengthen its digital competitiveness across the EU market.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.