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Ireland B2B e-invoicing roll-out in 2028

On October 8, 2025, Ireland's tax authority, Revenue, announced a phased implementation plan for mandatory electronic invoicing and real-time VAT reporting in accordance with the VAT in the Digital Age (ViDA) initiative.

Commencing on July 1, 2030, the ViDA Directive will mandate that businesses engaged in cross-border transactions with other EU entities adopt e-invoicing and real-time reporting to tax authorities. Anticipating these changes, Revenue has initiated preparations for early compliance with ViDA requirements.

Implementation Timeline:

  • Phase 1 – November 2028: Large corporations will be required to utilize e-invoicing for domestic business-to-business (B2B) transactions.
  • Phase 2 – November 2029: All VAT-registered businesses involved in intra-EU trade must adhere to the new regulations.
  • Phase 3 – July 2030: Full compliance with ViDA will be required for all cross-border EU B2B transactions.

Technical Specifications

The implementation will mandate the use of structured e-invoices in the EN16931 format, replacing traditional PDFs and scanned invoices. This new system will leverage existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework. Comprehensive guidance and technical specifications will be disseminated before each implementation phase.

Revenue is collaborating closely with the Office of Government Procurement, Ireland's designated PEPPOL authority, to accommodate the anticipated increase in network utilization as businesses transition to e-invoicing for both domestic and cross-border EU transactions. Additionally, Revenue is undertaking necessary updates to legislation, IT systems, and operational processes to facilitate this significant shift.

Country update for Ireland
14 October 2025
Stay informed about the latest indirect tax developments in Ireland, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Ireland.