Ireland is preparing for a phased introduction of mandatory electronic invoicing and real-time VAT reporting as part of its VAT Modernisation programme and the transition towards the EU’s VAT in the Digital Age (ViDA) requirements.

The first phase begins on 1 November 2028, when VAT-registered large corporates will be required to issue structured electronic invoices for domestic B2B transactions and report relevant invoice data to Revenue. The requirements will then expand in subsequent phases ahead of the EU-wide ViDA requirements in 2030.

From 1 November 2028, VAT-registered large corporates established or having a fixed establishment in Ireland and managed by Revenue’s Large Corporates Division will be required to issue structured e-invoices for domestic B2B transactions.

From the same date, all businesses in Ireland must be capable of receiving structured electronic invoices, including businesses that aren't yet required to issue them.

From November 2029, the domestic issuing obligation will expand to VAT-registered businesses engaged in cross-border EU B2B trade, ahead of the wider ViDA requirements taking effect in July 2030.

Businesses within scope must issue invoices in a structured electronic format that allows for automated processing. The electronic invoice must comply with the European EN 16931 standard.

Businesses required to issue e-invoices will also need to report a subset of relevant invoice data to Revenue as part of Ireland’s real-time VAT reporting framework.

Unstructured documents such as PDF invoices or scanned paper documents won't qualify as electronic invoices under the new requirements.

Ireland’s future e-invoicing framework will require structured electronic invoices that comply with the European EN 16931 standard, enabling invoice information to be processed automatically by business systems.

The detailed technical specifications and infrastructure for the domestic system are still being developed. Revenue is continuing to prepare guidance, technical specifications, and support materials as implementation approaches.

Businesses should therefore prepare their existing accounting and ERP systems for structured invoice exchange while monitoring the technical requirements that will define Ireland’s future e-invoicing and real-time reporting environment.

 iEDI supports e-invoicing in Ireland and can help businesses prepare for the country's phased e-invoicing requirements. Connect your existing ERP and business systems to the required e-invoicing infrastructure without replacing the systems you already use.